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No imported goods shall be water-borne for being
landed from any vessel, and no export goods which are not accompanied by a shipping bill, shall be
water-borne for being shipped, unless the goods are accompanied by a boat-note in the prescribed form:
Provided that the Board may, by notification in the Official Gazette, give general permission, and the
proper officer may in any particular case give special permission, for any goods or any class of goods to
be water-borne without being accompanied by a boat-note.
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