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    <title>Enactment of the Finance Act, 2017</title>
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    <description>Imposition of late presentation charges is prescribed for failure to file the Bill of Entry within the next working day after arrival of the vehicle carrying goods, with escalating per day penalties; Customs Cargo Service Providers must notify Customs of cargo arrival and a higher rank officer is appointed as proper officer. Amendments also fix the relevant date for interest calculation by requiring duty payment on the same day for self assessed BOEs and within one working day after return of BOE in reassessment or provisional assessment cases.</description>
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