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.]