46. The person receiving an import manifest under section 43 or section 44 shall countersign the same and enter thereon such particulars as the Commissioner of Customs from time to time directs ¹[, and where the import manifest is transmitted electronically to the Customs computer system by a registered user, the import manifest shall be deemed to have been countersigned by the person authorised to receive such transmission and that person shall comply with the direction of that Commissioner, if any, in this regard].