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Amendment of section 104

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Full Text of the Document

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...., the following sub-sections shall be substituted, namely:- "(6) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 135 relat....

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Full Text of the Document

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.... (d) fraudulently availing of or attempt to avail of drawback or any exemption from duty provided under this Act, if the amount of drawback or exemption from duty exceeds fifty lakh rupees, shall be n....

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