(m)[any goods which do not correspond in respect of value or in any other particular] [ Substituted by Act 36 of 1973, Section 2, for certain words (w.e.f. 1.9.1973).] with the entry made under this Act or in the case of baggage with the declaration made under section 77 [in respect thereof, or in the case of goods under transhipment, with the declaration for transhipment referred to in the proviso to sub-section (1) of section 54] [ Substituted by Act 27 of 1999, Section 108, for " in respect thereof;" (w.e.f. 11.5.1999).];
