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(d) any goods which are imported or attempted to be imported or are brought within the Indian customs waters for the purpose of being imported, contrary to any prohibition imposed by or under this Act or any other law for the time being in force;

(f) any duitable or prohibited goods required to be mentioned under the regulations in any import manifest or import report which are not so mentioned;"

The expressions "Import", "Import manifest", "India" and "Indian Customs Waters" are defined in Section 2 of the Act in the following terms:-

As regards the non-filing of the Import General Manifest either by the Captain of the vessel or the agents of the owners of the vessel at Bombay, the High Court has held that the Manifest is required to be filed "within twenty four hours after the arrival of the vessel at a customs station" and that time for filing the said Manifest would have started running only after the Bombay Port Trust charges had been paid and the said cargo charges were paid on August 23, 1983. According to the High Court, the customs officials boarded the vessel on the morning of August 24, 1983 at about 9/10 a.m. and seized the goods immediately thereafter mainly on the ground that no Import General Manifest had been filed by that time. According to the High Court, the period of twenty four hours had not expired and there was still time to file the Import General Manifest. We find it difficult to agree with the said view of the High Court. Under Section 30(1) an import manifest has to be delivered within twenty four hours after the arrival of the conveyance at a customs station. The expression 'customs station' is defined in Section 2(13) to mean "any customs port, customs airport or land customs station." The expression "customs port" is defined in Section 2(12) to mean "any port appointed under clause (a) of section 7 to be a customs port and includes a place appointed under clause (aa) of that section to be an inland container depot". In the present case, the vessel MANSCO-3 had arrived at the outer anchorage of the Bombay Port on August 20, 1983. The outer anchorage is a part of the Bombay Port. This would show that the vessel MANSCO-3 had arrived at the customs port of Bombay on August 20, 1983. In view of Section 30(1) of the Act the Import General Manifest should have been delivered within twenty four hours of the arrival of the vessel at the outer anchorage on August 20,1983. The High Court was in error in holding that the vessel would be treated to have arrived at the customs port of Bombay on August 23, 1983 after the Bombay Port Trust charges had been paid and the signal had been given for the vessel to be brought into the inner anchorage or on after August 23, 1983. Proviso (b) to sub-section (1) of Section 30, which empowers the proper officer to accept the import manifest or import report at any time after the expiry of the period of twenty four hours if he is satisfied that there was sufficient cause for not delivering the import manifest or import report or any part thereof within twenty four hours after the arrival of the conveyance, has no application in the present case because the Collector as well as the Tribunal have found that no request for filling the Import General Manifest after the expiry of the period of twenty four hours was made at any time either by the Captain of the vessel or by the local agents at Bombay.