SECTION 50.

(1) The exporter of any goods shall make entry thereof by presenting electronically to the proper officer in the case goods to be exported in a vessel or aircraft, a shipping bill, and in the case of go to be exported by land, a bill of export in the prescribed form.

Provided that the Commissioner of Customs may, in cases where it is not feasible to makeentry by presenting electronically, allow an entry to be presented in any other manner.

(2) The exporter of any goods, while presenting a shipping bill or bill of export, shall [OMITTED - at the foot thereof ] make and subscribe to a declaration as to the truth of its contents.

(ABOVE CHANGES VIDE THE FINANCE BILL, 2011)