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In-bond manufacturing - Commissioner to grant permission
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....sting with Board's Circular No. 132/95-Cus., dated 22-12-95 (F. No. 473/61/94-LC) authorizing Commissioners to examine and decide the requests under Section 65 of the Customs Act, 1962 without making any reference to the Board. 2. A representation has been received in the Board stating that while Section 65 of the Customs Act, 1962 empowers Assistant Commissioner/Deputy Commissioner of Customs to....