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    <title>Reasonable steps to be taken under section 11D</title>
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    <description>Acquirers of notified goods must verify that hawkers have entered acquisitions in statutory accounts certified by a gazetted Customs officer. For goods used or kept in residential premises, acquirers must ensure the seller has evidence of Customs clearance on payment of a fine in lieu of confiscation or a gazetted Customs officer&#039;s permission for sale or transfer, except where used goods have depreciated to less than two thirds of their new market price.</description>
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