Section 59, The Customs Regu- Citation

Where goods are discharged into a vessel to be conveyedashore and landed prior to entry and examination by the proper officer, the master or his agent shall sign and transmit with every shipment an account of the goods in the Form C 21. In the case of transhipment cargo, the account must be headed " transhipment cargo only ". Bef~re any goods are discharged from the vessel into which they have been put to be landed, the account shall be delivered to the proper officer at the place at which the goods are to be landed: Provided that the Comptroller may dispense with the furnishing of such an account either generally or in any case if he :Shall see fit so to do. Customs Regulations [Cap. 271 2073