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    <title>Amendment of section 73.</title>
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    <description>The Finance Act, 2016 amends section 73 of the Customs Act by inserting the words &quot;transferred or&quot; after &quot;exported or&quot;, thereby expanding the provision to treat transfers alongside exports for the statute&#039;s purposes; the change is limited to that specific textual insertion and does not alter other language of section 73.</description>
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      <description>The Finance Act, 2016 amends section 73 of the Customs Act by inserting the words &quot;transferred or&quot; after &quot;exported or&quot;, thereby expanding the provision to treat transfers alongside exports for the statute&#039;s purposes; the change is limited to that specific textual insertion and does not alter other language of section 73.</description>
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