112 Power of Commissioners of Customs and Excise to make regulations

112  Power of Commissioners of Customs and Excise to make regulations

(1)     The Commissioners of Customs and Excise may make regulations prescribing the form in which notice is to be given under section 111 and requiring a person giving notice—

(a)     to furnish the Commissioners with such evidence as may be specified in the regulations, either

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