Amendment of section 157.
107. In the Customs Act, in section 157, in sub-section (2), after clause (aa), the following clause shall be inserted, namely:––
“(ab) the form, the particulars, the manner and the time of delivering the passenger and crew manifest for arrival and departure and passenger name record information and the penalty for delay in delivering such information under sections 30A and 41A;”.
Notes on Clauses:
Clause 107 of the Bill seeks to amend section 157 of the Customs Act so as to empower the Board to make regulations for prescribing the form, particulars, manner and time of providing the passenger and crew manifest for arrival and departure and passenger name record information and penalty in the case of delay in delivering the information.
