Indian Penal Code (Act No. 45 of 1860), or
(ii) distilling or manufacturing or storing or transporting or importing or exporting or selling or distributing
subject to under the Code of Criminal Procedure , 1898 (5 of 1898).
(4) Notwithstanding anything contained in the Code of Criminal Procedure ... clause (I) of sub-section (1) of section 135; or
(c) import or export of any goods which have not been declared in accordance with
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