(1) While importing goods, the importer shall have to fulfill the following liabilities, in addition to the liabilities to be fulfilled under law:
(a) to import without exceeding or making different from the cost price,
(b) to provide details of the goods relating to the imported goods when so demanded by the concerned agency or official,
(c) not to import the goods prohibited to be imported under the prevailing law,
(d) to fulfill such other liabilities as prescribed.
(2) Notwithstanding anything contained in sub-section (1), except for the provision made otherwise as per the quality or nature of any goods, the goods shall be forbidden to be imported which are not supposed to or cannot be used after six months from the date of being imported or which cannot be used after the expiry of such period.
(3) If anyone imports the goods without specifying the matters to be specified on the label, and if harm and injury is caused to anybody due to the use of such goods, the importer shall be responsible for such harm and injury and be liable to provide compensation for the same.