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Union of India - Section

Section 41 in The Customs Act, 1962

41. Delivery of export manifest or export report.

(1)The person-in-charge of a conveyance carrying export goods [or imported goods] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an export manifest, and in the case of a vehicle, an export report, in [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]: [Substituted 'the prescribed form' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.][* * *]
Proviso omitted by Act 23 of 2004, Section 66 (w.e.f. 10.9.2004). Prior to its omission, the proviso read as under:- " Provided that if the agent of the person-in-charge of the conveyance furnishes such security as the proper officer deems sufficient for duly delivering within seven days from the date of departure of the conveyance the export manifest or the export report, as the case may be, the proper officer may (subject to such rules as the Central Government may make in this behalf) accept such manifest or report within the aforesaid period."
(2)The person delivering the export manifest or export 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 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.