Section 6(1) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(1)Notwithstanding anything contained in these regulations, the Authorised Courier or his agent shall, on or after such date as the Board may specify, by notification in the Official Gazette, file in an electronic form, a manifest for export goods before its export with the proper officer the Courier Export Manifest (CEM) in Form F.
