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    <title>Amendment of section 28H</title>
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    <description>Clause (d) of sub section (2) is substituted to make notifications relating to taxes or duties under the Customs Act, the Customs Tariff Act or any other law applicable in the same manner as customs duty; a new clause (f) authorises the Central Government by notification to specify any other matter. Sub section (5) permits applicants to be represented by an authorised person who is a resident of India, with &quot;resident&quot; defined by reference to the Income tax Act.</description>
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      <description>Clause (d) of sub section (2) is substituted to make notifications relating to taxes or duties under the Customs Act, the Customs Tariff Act or any other law applicable in the same manner as customs duty; a new clause (f) authorises the Central Government by notification to specify any other matter. Sub section (5) permits applicants to be represented by an authorised person who is a resident of India, with &quot;resident&quot; defined by reference to the Income tax Act.</description>
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