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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XI


Goods on arrival at customs-station of destination to be subject to same laws as goods on first importation
103. Upon the arrival of warehoused goods at the customs-station of destination, they shall be entered and warehoused in like manner as goods are entered and warehoused on the first importation thereof, and under the laws and rules, in so far as such laws and rules are applicable, which regulate the entry and warehousing of such last-mentioned goods.

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