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Warehousing of goods for use as stores

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....all be made to the ^3[Assistant Commissioner of Customs or Deputy Commissioner of Customs]. (2) Every such application shall be deemed to be the bill of entry in relation to the goods specified in that application for the purpose of section 46 of the Act. (3) On receipt of an application under sub-regulation (1), the ^4[Assistant Commissioner of Customs or Deputy Commissioner of Customs....