Customs Act : Delivery of import manifest or import report. Indian Bare Acts :

Customs Act,1962

Act No : 52

Section : Delivery of import manifest or import report.

30.Delivery of import manifest or import report. (1) The person- in-charge of a conveyance carrying imported goods shall, within twenty-four hours after arrival thereof at a customs station, deliver to the proper officer, in the case of a vessel or aircraft, an import manifest, and in the case of a vehicle, an import report, in the prescribed form: Provided that,- (a) in the case of a vessel any such manifest may be delivered to the proper officer before the arrival of the vessel ; (b) if the proper officer is satisfied that there was sufficient cause for not delivering the import manifest or import report or any part thereof within twenty-four hours after the arrival of the conveyance, he may accept it at any time thereafter. (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.