Entry of goods for exportation

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.... a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export ^6[in such form and manner as may be prescribed]. ^2[Provided that the ^4[Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to make entry by presenting electronically ^5A[on the customs automated system], allow an entry to be presented....

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....rted vide Section 45 of the Finance Act, 2011 w.e.f. 08-04-2011 3.  Omitted vide Section 45 of the Finance Act, 2011 w.e.f. 08-04-2011 before it was read as, "at the foot thereof" 4.  Substituted vide Section 78 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 before it was read as,  "Commissioner of Customs" 5.  I....