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of <h1>Amendment to Section 143AA of Customs Act to Include 'Any Other Persons' for Broader Trade Compliance.</h1> Clause 102 of the Finance (No. 2) Bill, 2024 proposes an amendment to section 143AA of the Customs Act. It aims to include the phrase 'or any other persons' following 'importers or exporters.' This change is intended to broaden the scope of the section to encompass additional parties, thereby facilitating trade and enhancing compliance with customs regulations.
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