Regulatory specification of transhipment documentation allows rules to prescribe the form and manner for presenting bills and declarations. The amendment substitutes 'the prescribed form' with 'such form and manner as may be prescribed' in section 54(1) and its proviso, enabling regulations to determine the format and manner for presenting a bill of transhipment and a declaration for transhipment.
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Provisions expressly mentioned in the judgment/order text.
Regulatory specification of transhipment documentation allows rules to prescribe the form and manner for presenting bills and declarations.
The amendment substitutes "the prescribed form" with "such form and manner as may be prescribed" in section 54(1) and its proviso, enabling regulations to determine the format and manner for presenting a bill of transhipment and a declaration for transhipment.
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