Amendment of section 9

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.... sub-section shall be substituted and shall be deemed to have been substituted on and from the 1st day of January, 1995, namely:— "(7A) The provisions of the Customs Act, 1962 (52 of 1962) and the ....

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....ff Act retrospectively so as to extend the machinery provisions of the Customs Act, 1962 including those relating to, the date for determination of rate of duty, assessment, non-levy, short levy, refu....