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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Amendment to Customs Act: 'Bill of Transhipment' now includes 'Declaration for Transhipment' under Section 157, Finance Act 1999.</h1> Section 157 of the Customs Act has been amended by the Finance Act, 1999. In sub-section (2), clause (a), the term 'bill of transhipment' is replaced with 'bill of transhipment, declaration for transhipment.' This change is part of the statutory provisions related to indirect taxes under customs regulations.