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If the importer, having made a declaration in accordance with section 80, shall not make entry as therein provided, or if the Commissioner is not

If the importer, having made a declaration in accordance with section 80, shall not make entry as therein provided, or if the Commissioner is not satisfied as aforesaid (in which case any entry which shall have been made shall be ipsofacto void), the Commissioner shall cause the goods referred to in such declaration to be deposited in a Queen's warehouse and dealt with as provided in section 88.m

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