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/usr/share/lintian/overrides/libgcc-7-dev-armhf-cross is in libgcc-7-dev-armhf-cross 7.3.0-16ubuntu3cross1.

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The actual contents of the file can be viewed below.

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libgcc-7-dev-armhf-cross binary: arch-independent-package-contains-binary-or-object
libgcc-7-dev-armhf-cross binary: non-standard-dir-in-usr