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of <h1>Amendment to Customs Act 1962: Omission of Proviso in Section 41(1) Impacts Customs Regulations under Finance Act 2004.</h1> Section 66 of the Finance (No. 2) Act, 2004, under Chapter IV concerning indirect taxes, amends section 41 of the Customs Act, 1962. The amendment involves the omission of the proviso in sub-section (1) of section 41. This change affects the statutory provisions related to customs regulations under the specified Act.
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