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of <h1>Finance Act 2018 amends Customs Act Section 122, empowering officers with new limits set by Board notification.</h1> Section 122 of the Customs Act is amended by the Finance Act, 2018. The amendment replaces clauses (b) and (c) with a new clause that allows certain officers to act within limits specified by the Board through notification. This change pertains to the administration of indirect taxes under customs regulations.
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