Amendment of section 110.
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....o, the following provisos shall be substituted, namely:-- "Provided that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend su....
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....Customs Act so as to give power to extend the period for issuing show cause notice in the case of seized goods by a further period of six months and also to provide exemption from application of time ....
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