(a)the form [and manner to deliver or present] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] of a bill of entry, shipping bill, bill of export, import manifest, import report, export manifest, export report, [bill of transhipment, declaration for transhipment] [ Substituted by Act 27 of 1999, Section 115, for " bill of transhipment" (w.e.f. 11.5.1999).], boat note and bill of coastal goods;(ai)[ the manner of export of goods, relinquishment of title to the goods and abandoning them to customs and destruction or rendering of goods commercially valueless in the presence of the proper officer under clause (d) of sub-section (1) of section 26-A; [ Inserted by Act 33 of 2009, Section 91.](aii)the form and manner of making application for refund of duty under sub-section (2) of section 26-A;](aa)[ the [form and manner] [Inserted by Act 40 of 1991, Section 14 (w.e.f. 20.9.1991). ] [in which an application for refund shall be made under section 27;] [Inserted by Act 40 of 1991, Section 14 (w.e.f. 20.9.1991). ](ab)[ the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger name record information and the penalty for delay in delivering such information under sections 30A and 41A;] [Inserted by Finance Act, 2017 (Act No. 7 of 2017), dated 31.3.2017.]