Section 4(a) in The Customs (Furnishing of Information) Rules, 2017
(a)The Information-Administrator may receive the information and may issue necessary instructions relating to the day to day administration of furnishing of the said information and the said Information Administrator may specify mandatory or non-mandatory fields in the format, periodicity and manner of furnishing information apart from the procedures, data structure and standards for ensuring secure capture and transmission of data, evolving and implementing appropriate security, archival and retrieval policies: Provided that till such time the Information-Administrator specifies the modalities for secure capture and transmission of data, the said information may be furnished through a secure, electronic medium to the Information-Administrator.
