2For section 38 (entry by bill of sight) there shall be substituted—
(1)The proper officer may, if he thinks fit, accept an entry which does not in every respect comply with section 37 above.
(2)Where an entry is accepted under this section the importer shall, within such time as the Commissioners may allow, deliver to the proper officer such of the particulars or documents as were required to be, but were hot, contained in or delivered with the entry or, if the proper officer so permits, deliver to him a substituted entry complying in all respects with section 37 above.”