Section 92 of The Customs Act,1962 View Chapter 12

Entry of coastal goods.


   (1)  The consignor of any coastal goods shall make an entry thereof by presenting to the proper officer a bill of coastal goods in the prescribed form.

   (2)  Every such consignor while presenting a bill of coastal goods shall, at the foot thereof, make and subscribe to a declaration as to the truth of the contents of such bill.