72. Amendment of section 41.
In the Customs Act, in section 41, in sub-section (1),––
(i) after the words “export goods”, the words “or imported goods” shall be inserted;
(ii) for the words “the prescribed form”, the following shall be substituted, namely:-
“such form and manner as may be prescribed and in case, the person-in-charge fails to deliver the departure manifest or export manifest or the export report or any part thereof within such time, and the proper officer is satisfied that there is no sufficient cause for such delay, such person-in-charge shall be liable to pay penalty not exceeding fifty thousand rupees”.
Notes on Clauses:
Clause 72 of the Bill seeks to amend section 41 of the Customs Act so as to include imported goods in addition to export goods as part of the information provided in the manifest and provide penalty provisions of late filing of manifest and the manner of delivery of manifest, by regulations.
