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Conveyance returning to customs-station may enter and land goods

(1) In either of the cases mentioned in section 135, the person-in-charge of the conveyance may enter such conveyance inwards and any owner of goods thereon may, with the consent of the person-in-charge of the conveyance, land the same under the provisions of this Act and the rules. (2) In every such case, any export duty paid shall be refund...

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