Section 30:
Delivery of arrival manifest or import manifest or import report.
30. Delivery of 1
[arrival manifest or import manifest] or import report.--2
[(1) The person-incharge of --
(i) a vessel; or
(ii) an aircraft; or
(iii) a vehicle,
carrying imported goods 3
[or export goods] or any other person as may be specified by the Central
Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an
aircraft, deliver to the proper officer 4
[an 1
[arrival manifest or import manifest] by presenting
electronically prior to the arrival] of the vessel or the aircraft, as the case may be, and in the case of a
vehicle, an import report within twelve hours after its arrival in the customs station, in 5
[such form and
manner as may be prescribed] and if the 1
[arrival manifest or import manifest] or the import report or any
part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the
proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any
other person referred to in this sub-section, who caused such delay, shall be liable to a penalty not
exceeding fifty thousand rupees:]
6
[Provided that the 7
[Principal Commissioner of Customs or Commissioner of Customs] may, in cases
cases where it is not feasible to deliver 1
[arrival manifest or import manifest] by presenting electronically,
allow the same to be delivered in any other manner.]
(2) The person delivering the 8
[arrival manifest or import manifest] or import report shall at the foot
thereof make and subscribe to a declaration as to the truth of its contents.
(3) If the proper officer is satisfied that the 8
[arrival manifest or import manifest] or import report is in
any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be
amended or supplemented.
Notes:
1. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).
2. Subs. by Act 32 of 2003, s. 112, for sub-section (1) (w.e.f 14-5-2003).
3. Ins. by Act 13 of 2018, s. 73 (w.e.f. 28-3-2018).
4. Subs. by Act 17 of 2013, s. 70, for "an import manifest prior to the arrival" (w.e.f. 10-5-2013).
5. Subs. by Act 13 of 2018, s. 73, for "the prescribed form" (w.e.f. 28-3-2018).
6. Ins. by Act 17 of 2013, s. 70 (w.e.f. 10-5-2013).
7. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014)
8. Subs. by Act 13 of 2018, s. 56, for "import manifest" (w.e.f. 28-3-2018).