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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Finance Act 1995 amends Customs Act, Section 80: Articles can be returned via authorized passenger or cargo.</h1> In the Finance Act of 1995, section 80 of the Customs Act is amended to allow for situations where a passenger cannot collect an article at the time of leaving India. The amendment permits the article to be returned to the passenger through another authorized passenger who is leaving India or as cargo consigned in the passenger's name.