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of <h1>Customs Act Sections 11C, 11E, 11F: Personal goods require memorandum for sale, transfer, or relocation.</h1> Sections 11C, 11E, and 11F of the Customs Act, 1962, do not apply to goods used personally by an individual or kept in their residence for personal use. If a person possessing such goods sells or transfers them for valuable consideration, they must provide the buyer or transferee with a memorandum containing specified particulars. Additionally, these goods cannot be moved from one location to another without this memorandum.
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