(1) The person-incharge 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] by presenting electronically], 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-incharge shall be liable to pay penalty not exceeding fifty thousand rupees]:
1. Subs. by Act 13 of 2018, s. 56, for ―export manifest‖ (w.e.f. 28-3-2018).
2. Ins. by s. 74, ibid (w.e.f. 28-3-2018).
3. Subs. by Act 17 of 2013, s. 71 (w.e.f. 10-5-2013).
4. Subs. by Act 13 of 2018, s. 74, for ―the prescribed form‖ (w.e.f. 28-3-2018).
48 1 * * * * 2 [Provided that the 3 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not feasible to deliver the 4 [departure manifest or export manifest] by presenting electronically, allow the same to be delivered in any other manner.]
(2) The person delivering the 4 [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 4 [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.
5 [41A. Passenger and crew departure manifest and passenger name record information.—(1) The person-in-charge of a conveyance that departs from India to a place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, shall deliver to the proper officer—
(i) the passenger and crew departure manifest; and
(ii) the passenger name record information of departing passengers, in such form, containing such particulars, in such manner and within such time, as may be prescribed.
(2) Where the passenger and crew departure manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other person referred to in sub-section (1) shall be liable to such penalty, not exceeding fifty thousand rupees, as may be prescribed.]