Section 71 - Amendment of section 41 - Finance Act, 2013

Amendment of section 41 71. In section 41 of the Customs Act, in sub-section (1), (a) for the words export manifest , the words export manifest by presenting electronically shall be substituted; (b) the following proviso shall be inserted, namely: Provided that the Commissioner of Customs may, in cases where it is not feasible to deliver the export manifest by presenting electronically, allow the same to be delivered in any other manner. .