Customs Act 1962

Provisions relating to conveyances carrying imported or exported goods

Section 30. Delivery of import manifest or import report  (Relevant Updates)

(1) The person-in-charge of -

(i) a vessel; or

(ii) an aircraft; or

(iii) a vehicle,

carrying imported goods ⁵[or export goods] or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer ¹[an import manifest by presenting electronically prior to the arrival] ^[helldodold[an import manifest prior to the arrival]^helldod] of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in ⁴[such form and manner as may be prescribed] ^[helldodold[the prescribed form]^helldod] and if the import manifest or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any other person referred to in this sub-section, who causes such delay, shall be liable to a penalty not exceeding fifty thousand rupees.

²[Provided that the ³[Principal Commissioner of Customs or Commissioner of Customs] ^[helldodold[Commissioner of Customs]^helldod] may, in cases where it is not feasible to deliver import manifest by presenting electronically, allow the same to be delivered in any other manner.]

(2) The person delivering the import manifest or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents.

(3) If the proper officer is satisfied that the import manifest or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented.

1. Substituted Vide Chapter IV of Finance bill 2013

2. Inserted Vide Chapter IV of Finance bill 2013

3. Substituted Vide Section 78 of the Finance Act 2014

4. Substituted Vide Section 73 of Finance Act 2018

5. Inserted Vide Section 73 of Finance Act 2018