Amendment of section 28B

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Full Text of the Document

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.... is liable to pay duty under this Act and has collected any amount in excess of the duty assessed or determined or paid on any goods under this Act from the buyer of such goods" shall be substituted and shall be deemed to have been substituted; (b) for sub-section (2), the following sub-sections shall be substituted and shall be deemed to have been substituted, namely:- "(2) Wher....