Customs - Coastal Transport - Manifest to be filed
GOVERNMENT has directed that the provisions of sections 30 and 41 of the Customs Act shall apply to vessels carrying exclusively coastal goods operating from berths used by vessels carrying imported goods or export goods, as the case may be and the person-in-charge of such vessel or his agent shall deliver to the proper officer, a coastal manifest, prior to the arrival of the vessel or departure as the case may be, in the Form prescribed .
SECTION 30. Delivery of import manifest or import report. - (1) The person-in-charge of -
(i) a vessel; or
(ii) an aircraft; or
(iii) a vehicle,
carrying imported 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 an 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 the prescribed form and if the 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 cause such delay, shall be liable to a penalty not exceeding fifty thousand rupees.
Provided that the Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to deliver import manifest by presenting electronically, allow the same to be delivered in any other manner.
(2) The person delivering the 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 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.
SECTION 41. Delivery of export manifest or export report. - (1) The person-in-charge of a conveyance carrying export 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 export manifest by presenting electronically, and in the case of a vehicle, an export report, in the prescribed form :
Provided that the Principal Commissioner of Customs or Commissioner of Customs 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.
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(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.
Notification No. ., Dated: April 27, 2016