Delivery of departure manifest or export manifest or export report

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..... y the Central Government, by notification, shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, a departure manifest or an export manifest by presenting electronically, and in the case of a vehicle, an export report, in such form and manner as may be prescribed and in case, such person-in-charge or other person fails t .....

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..... 4[departure manifest or export manifest] or export report is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented. ******************** Notes:- 1. Substituted vide Finance Act, 2013 w.e.f. 10th May, 2013 before it was read as, "export manifest" 2. Inserted vide Finance Act, 2013 w.e.f. 10th May, 2 .....

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