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(1)In subsection (4) of section six of the Import Duties Act, 1958 (under which a direction giving exemption from duty is to be of no effect if the goods have been removed from Customs control without due notice to the Commissioners), for the words " be of no effect " there shall be substituted the words " have effect to such extent (if any) as the Commissioners of Customs and Excise (hereinafter referred to as ' the Commissioners ') may allow ".
(2)In subsection (3) of section seven of the said Act of 1958 (under which the Commissioners shall not exercise their power under that section of remitting or repaying duty except on a written application made by the importer before the articles are released from Customs control) after the word " importer " there shall be inserted the words " and an application for the exercise of that power must, except where the Commissioners otherwise allow, be made ".
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