law: Custom Act, 1962 
  92.
  
  Entry of Coastal Goods. – 
  (1)
  
  The consignor of any coastal goods shall make an entry thereof by presenting to
  
  the proper officer a bill of coastal goods in the prescribed form.
  (2)
  
  Every such consignor while presenting a bill of coastal goods shall, at the
  
  foot thereof, make and subscribe to a declaration as to the truth of the
  
  contents of such bill.