Issue of Boat Note

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Full Text of the Document

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.... necessary so to do, he may authorise an exporter of his authorised agent to issue a boat note. (b) Every person who is authorised by the ^2[^5[Principal Commissioner or Commissioner, as the case may be] of Customs] under clause (a) to issue boat notes shall maintain a proper account of boat notes issued by him and furnish to the proper officer such information as may be specified by the ^....