Section 4. The provisions of sections 201, 204, 205 and 206 of the Principal Act shall be deemed to be incorporated in this Part

34. The provisions of sections 201, 204, 205 and 206 of the Principal Act shall be deemed to be incorporated in this Part. Performances of duties of Customs—officers by subordinate officers. Modifications to be made in 1894.] Cotton Duties. 191 (Part I PART I. EXCISE. Application of Sea Customs Act. 4. In the application of the Principal Act or any particular Performances of duties of Customs—officers by subordinate officers. Modifications to be made in 1894.] Cotton Duties. 191 (Part I.—Excise.—Section 5.) particular section or sections thereof to this Part the following modifications shall be made therein, namely:— (a) "the owner of the goods" shall include the managing agent or other principal officer of a mill; (b) for "the bill-of-entry" or "shipping-bill" shall be substituted "the return required by this Act"; (c) every reference to a warehouse, or warehousing, shall be construed as referring to a "warehouse" as hereinbefore defined. Duties. 4. Making and delivering any such return containing any statement not true to the best of the information and belief of the person making the same. The penalty provided in the Indian Penal Code, section 199, for making a false statement in a declaration.