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of <h1>Customs Act Update: Section 41 Now Includes 'Imported Goods'; New Penalty for Late Document Submission.</h1> In the Customs Act, section 41 has been amended to include 'imported goods' alongside 'export goods' in sub-section (1). Additionally, the requirement for submitting documents has been updated to 'such form and manner as may be prescribed.' If the person-in-charge fails to deliver the necessary departure or export documents on time without sufficient cause, they may incur a penalty of up to fifty thousand rupees.
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