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Exemption of deposits into ECL u/s 51A (4) of Customs Act, 1962.

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Full Text of the Document

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....f the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs on being satisfied that it is necessary and expedient so to do, hereby exempts the deposits,- I. with respect to goods imported or exported in customs stations where customs automated system is not in place; II. with respect to goods impo....