Section 30 - Delivery of arrival manifest or import manifest or import report - Customs Act, 1962

30. Delivery of 4 [arrival manifest or import manifest] or import report. - (1) The person-in-charge of - (i) a vessel; or (ii) an aircraft; or (iii) a vehicle, carrying imported goods 5 [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 1 [an 4 [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 6 [such form and manner as may be prescribed] and if the 4 [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. 2 [ Provided that the 3 [Principal Commissioner of Customs or] Commissioner of Customs may, in cases where it is not feasible to deliver 4 [arrival manifest or import manifest] by presenting electronically, allow the same to be delivered in any other manner.] (2) The person delivering the 4 [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 4 [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. Substituted vide Finance Act, 2013 w.e.f. 10th May, 2013 before it was read as, an 4[arrival manifest or import manifest] prior to the arrival 2. Inserted vide Finance Act, 2013 w.e.f. 10th May, 2013 3. Inserted vide THE FINANCE (No. 2) ACT, 2014 4. Substituted vide THE FINANCE ACT, 2018 , before it was read as, import manifest 5. Inserted vide THE FINANCE ACT, 2018 6. Substituted vide THE FINANCE ACT, 2018 , before it was read as, the prescribed form