Issue of Boat Note

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....per officer. (2) (a) Notwithstanding anything contained in sub-regulation (1), where the^ 1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] is satisfied that it is....

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.... ^1[Principal Commissioner of Customs or Commissioner of Customs, as the case may be] in this behalf. (3) The boat notes shall be, - (a) of such dimension and colour as are indicated in the form....