4. (1) The Government shall determine and, by notification in the official Gazette, declare, in relation to every specified goods imported in any shipping period, the highest rate of landed cost of such goods. (2) For the purpose of determining the highest rate, every importer of specified goods shall furnish at such time such papers, documents or information relating to the import of such goods, as the Government may direct. (3) Whoever fails or neglects to comply with any direction under sub-section (2) shall be deemed to have contravened the provisions of the Imports and Exports (Control) Act, 1950, and shall be punishable under section 5 of that Act.