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of <h1>Courier Amendment 2019: Updates Opening Paragraph to Include Customs Act Section 84 Reference.</h1> The Courier Imports and Exports (Clearance) Second Amendment Regulations, 2019, issued by the Central Board of Indirect Taxes and Customs, amends the 1998 regulations. The amendment, effective upon publication in the Official Gazette, updates the opening paragraph to include a reference to section 84 of the Customs Act, 1962, alongside section 157. This change is part of ongoing regulatory updates, with previous amendments last made in February 2019.
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