Amendment of section 41
61. In section 41 of the Customs Act, in sub-section (1),—
(a) for the words “export manifest”, the words “export manifest by presenting electronically” shall be substituted;
(b) the following proviso shall be inserted, namely:—
“Provided that the 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.”.
Notes on Clauses:
Clause 61 proposes to amend sub-section (1) of section 41 to provide for electronic filing of export general manifest and to insert a proviso that where this is not feasible, the Commissioner of Customs may allow the delivery of such manifest in any other manner.
