Section 167 (8) (b) and 39 of the Customs Act 1878 and 39 If the customs duty or compensation is not paid or it has been incorrectly returned, the same person shall be required to pay the same amount for three years. Be done within The relevant date does not relate to the imposition of penalties under section 167 (8) (b) of the Customs Act, 1878, such law.
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