Section 1

[Provided that the 5 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to make entry by presenting electronically 2 [on the customs automated system] , allow an entry to be presented in any other manner.]

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1 [Provided that the 5 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to make entry by presenting electronically 2 [on the customs automated system] , allow an entry to be presented in any other manner.]