Filing of incomplete or incorrect import manifest – Go slow on penalty - CBEC
Section 30 of the Customs Act was amended by the Finance Act, 2003. As per the old Section 30 an import manifest/report was to be filed within 24 hours after the arrival of a vessel and within twelve hours in the case of aircraft. There was no penal provision for contravention of this section and at best the department could impose a maximum penalty of Rs. 10,000/- under Section 117. The amended section requires mandatory filing of the manifest before the arrival of the vessel and a penalty up to Rs. 50,000/- for contravention. The amendment was not brought into force for one whole year till May 2004. Obviously the amendment did not change the situation much as incorrect or incomplete manifests were filed which were later corrected. The Board in December 2004 and March 2005 advised the officers to invariably impose penalty when such corrections are not made within the prescribed time.
The word penalty must have activated at the department and Board received several representations that this is causing undue delay. So now the Board advises the field that exceptional circumstances should be taken into consideration and penal action is not initiated mechanically.
Circular No. 44/2005-Cus., Dated: November 24, 2005