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of <h1>Finance Act 2023 amends Customs Act: New clause (ca) in section 157 regulates duty payment and goods removal conditions.</h1> In the Finance Act, 2023, an amendment to the Customs Act, specifically section 157, sub-section (2), introduces a new clause (ca). This clause specifies the manner and conditions for the payment of duty and removal of goods as outlined in clause (C) of sub-section (1) of section 65A.
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