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          <h1>Finance (No. 2) Act, 2019 amends Customs Act Section 117, raising specified amount from 1 lakh to 4 lakh.</h1> Section 117 of the Customs Act has been amended by the Finance (No. 2) Act, 2019, to increase the specified amount from 'one lakh rupees' to 'four lakh rupees.'

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