Customs Act,1962
Act No : 52
Section :
Entry of coastal goods.
92.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.