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    <title>: Guidelines for clearance of unclaimed abandoned goods kept in FTWZs &amp; SEZs</title>
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    <description>The Department directs that Section 48 of the Customs Act, together with the Customs Manual, shall be applied to units in SEZs for clearance of unclaimed and abandoned goods held in FTWZs and SEZs, requiring Development Commissioners to implement these statutory and procedural provisions for such cargo clearance.</description>
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