Declaration requirement: importer must affirm truth of bill of entry documents; authorised person must present and retain copies. The authorised person must obtain an importer's written declaration affirming the truth of documents relating to imported goods in duplicate, present one original copy to the proper officer when submitting the bill of entry, and retain the second copy for the authorised person's records.
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Provisions expressly mentioned in the judgment/order text.
Declaration requirement: importer must affirm truth of bill of entry documents; authorised person must present and retain copies.
The authorised person must obtain an importer's written declaration affirming the truth of documents relating to imported goods in duplicate, present one original copy to the proper officer when submitting the bill of entry, and retain the second copy for the authorised person's records.
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