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Chapter VII
ARRIVAL AND DEPARTURE OF CONVEYANCE
44. The person-in-charge of a conveyance other than a vessel shall, within twenty-four hours after arrival thereof at a land customs-airport or customs-stations, as the case may be, deliver an import manifest to the appropriate officer 1[or if the person-in-charge is a registered user, he may transmit the manifest to the Customs computer system]2[:]
3[Provided that the Board may, by notification in the official gazette, specify the procedures for submitting complete electronic cargo, advance passenger manifest and crew information by the person-in-charge of an aircraft or his authorized agent prior to the departure of the aircraft from the last port of call.]