Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 61(1)] [Section 61] [Entire Act] Union of India - Subsection Section 61(1)(A) in The Customs Act, 1962 (A)in the case of such goods intended for use in any hundred per cent. export oriented undertaking, by the Commissioner of Customs, for such period as he may deem fit; and