Delivery of ¹[departure manifest or export manifest or export report]  

SECTION 41.

(1) The person-in-charge of a conveyance carrying export goods ²[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 ³[¹[departure manifest or export manifest or export report] by presenting electronically], and in the case of a vehicle, an export report, in 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]: 

⁵[Provided that the ⁶[Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to deliver the ¹[departure manifest or export manifest or export report] by presenting electronically, allow the same to be delivered in any other manner.]

(2) The person delivering the ¹[departure manifest or 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 ¹[departure manifest or 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. 

Note :-

1. Substituted(w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018) section 56, for “export manifest”.

2. Inserted (w.e.f.29.03.2018),  by Finance Act, 2018 (13 of 2018) section 74.

3. Substituted (w.e.f. 10-5-2013)by section 71(a) of the Act 17 of 2013, for “export manifest”.

4. Substituted (w.e.f.29.03.2018), by Finance Act, 2018 (13 of 2018) section 74, for “the prescribed form”.

5. Inserted(w.e.f. 10.5.2013) by section 71(b) of Act 17 of 2013.  Earlier proviso was omitted (w.e.f. 10-9-2004) by section 66 of Act 23 of 2004.

6. Substituted (w.e.f. 6-8-2014) by section 78 of Act 25 of 2014, for “Commissioner of Customs”.