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of <h1>Customs Act Amended: Section 83 Now Includes Couriers, Updating Terms to Reflect Changes in Indirect Tax Handling.</h1> In the Customs Act, section 83 has been amended to include couriers alongside postal services. The term 'post' is replaced with 'post or courier,' and 'postal authorities' is updated to 'postal authorities or the authorised courier' wherever these terms appear. This amendment, part of the Finance Act, 2018, reflects changes in the handling and regulation of indirect taxes related to customs, broadening the scope to incorporate courier services.
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