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Delivery of departure manifest or export manifest or export report

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..... any other person as may be specified by the Central Government, by notification, shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, a departure manifest or an export manifest by presenting electronically, and in the case of a vehicle, an export report, in such form and manner as may be prescribed and in case, such pe .....

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..... declaration as to the truth of its contents. (3) If the proper officer is satisfied that the 4 [departure manifest or 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. ******************** Notes:- .....

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..... 7. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-08-2019 before it was read as The person-in-charge of a conveyance carrying export goods 5 [or imported goods] shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an 1 [ 4 [departure manifest or export manifest] by presenting .....

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