Section 99 - Insertion of new section 41A. - Finance Act, 2017

Insertion of new section 41A. 99. In the Customs Act, after section 41, the following section shall be inserted, namely:- Passenger and crew departure manifest and passenger name record information. 41A. (1) The person-in-charge of a conveyance that departs from India to a place outside India or any other person as may be specified by the Central Government by notification in the Official Gazette, shall deliver to the proper officer- (i) the passenger and crew departure manifest; and (ii) the passenger name record information of departing passengers, in such form, containing such particulars, in such manner and within such time, as may be prescribed. (2) Where the passenger and crew departure manifest or the passenger name record information or any part thereof is not delivered to the proper officer within the prescribed time and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or the other person referred to in sub-section (1) shall be liable to such penalty, not exceeding fifty thousand rupees, as may be prescribed. .