The Ship's Report, Importation and Exportation by Sea Regulations, 1952
The Commissioners of Customs and Excise in pursuance of the powers conferred on them by subsection (4) of section twenty-six, subsection (1) of section thirty-three and subsection (1) of section fifty-four of the Customs and Excise Act, 1952(a), and of all other powers enabling them in that behalf, hereby make the following Regulations:—