CHAPTER IV
INDIRECT TAXES
Customs
54. Substitution of references to certain expressions by certain other expressions.
Throughout the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), for the words “import manifest” and “export manifest”, wherever they occur, the words “arrival manifest or import manifest” and “departure manifest or export manifest” shall, respectively, be substituted, and such other consequential amendments as the rules of grammar may require shall also be made.
Notes on Clauses:
Clause 54 of the Bill seeks to amend the Customs Act with a view to substitute reference to the expression "import manifest" with the expression "arrival manifest or import manifest" and the expression "export manifest" with the expression "departure manifest or export manifest", throughout the Act, so as to expand the scope of manifest, to include all goods carried by the conveyance, required to be delivered before its arrival and departure.
