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    <title>Landing and Passing of Baggage through the Custom House</title>
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    <description>Rules under the Sea Customs Act, 1878 authorize the Central Board of Revenue to prescribe procedures permitting passenger baggage in actual use to pass free of import duty and to regulate the landing and passage of such baggage through ports under the jurisdiction of the Principal Commissioner of Customs or Commissioner of Customs, Saurashtra.</description>
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