Form and manner requirement expanded to require both format and procedural manner for Customs submissions, tightening procedural compliance. The amendment substitutes the phrase 'in such form' with 'in such form and manner' in subsection (1) of section 27 of the Customs Act, converting the requirement into a combined form and manner requirement and permitting specification of both format and procedural manner by implementing rules.
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Provisions expressly mentioned in the judgment/order text.
Form and manner requirement expanded to require both format and procedural manner for Customs submissions, tightening procedural compliance.
The amendment substitutes the phrase "in such form" with "in such form and manner" in subsection (1) of section 27 of the Customs Act, converting the requirement into a combined form and manner requirement and permitting specification of both format and procedural manner by implementing rules.
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