Customs Act 1962

Provisions relating to conveyances carrying imported or exported goods

Section 41. Delivery of export manifest or export report (Relevant Updates)

⁶[The person-in-charge of a conveyance carrying export goods or imported goods or any other person as may be specified by the Central Government, by notification, shall, before departure of the conveyance from a customs station , deliver to the proper officer in the case of a vessel or aircraft , a departure manifest or an export manifest by presenting electronically, and in the case of a vehicle , an export report, in such form and manner as may be prescribed and in case, such person-in-charge or other person fails to deliver the departure manifest or export manifest or the export report or any part thereof within such time, and the proper officer is satisfied that there is no sufficient cause for such delay, such person-in-charge or other person shall be liable to pay penalty not exceeding fifty thousand rupees]

^[helldodold[(1) The person-in-charge of a conveyance carrying export goods ⁵['or imported goods ] shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an ¹[export manifest by presenting electronically] ^[helldodold[export manifest]^helldod], and in the case of a vehicle, an export report, in the ⁴[such form and manner as may be prescribed and in case, the person-in-charge  fails to deliver the departure manifest or export manifest or the export report or any part thereof within such time, and the proper officer is satisfied that there is no sufficient cause for such delay, such person-in-charge shall be liable to pay penalty not exceeding fifty thousand rupees'] ^[helldodold[prescribed form]^helldod].]^helldod]

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 the export manifest by presenting electronically, allow the same to be delivered in any other manner.]

(2) The person delivering the export manifest or export 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 export manifest or export report is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report 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 74 of the Finance Act 2018

5. Inserted Vide Section 74 of the Finance Act 2018

6. Substituted Vide Section 70 of the Finance Act 2019