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The Customs Act

30Delivery of arrival manifest or import manifest or import report

30. Delivery of 1 [arrival manifest or import manifest] or import report.--2 [(1) The person-incharge of --

(i) a vessel; or

(ii) an aircraft; or

(iii) a vehicle,

carrying imported goods 3 [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 4 [an 1 [arrival manifest or import manifest] by presenting electronically prior to the arrival] 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 5 [such form and manner as may be prescribed] and if the 1 [arrival manifest or 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 caused such delay, shall be liable to a penalty not exceeding fifty thousand rupees:]

6 [Provided that the 7 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to deliver 1 [arrival manifest or import manifest] by presenting electronically, allow the same to be delivered in any other manner.]

(2) The person delivering the 8 [arrival manifest or 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 8 [arrival manifest or 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.

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1. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).

2. Subs. by Act 32 of 2003, s. 112, for sub-section (1) (w.e.f 14-5-2003).

3. Ins. by Act 13 of 2018, s. 73 (w.e.f. 28-3-2018).

4. Subs. by Act 17 of 2013, s. 70, for "an import manifest prior to the arrival" (w.e.f. 10-5-2013).

5. Subs. by Act 13 of 2018, s. 73, for "the prescribed form" (w.e.f. 28-3-2018).

6. Ins. by Act 17 of 2013, s. 70 (w.e.f. 10-5-2013).

7. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014)

8. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).

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