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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Arrival manifest requirement: electronic presentation before arrival and strict delivery and amendment rules for import reports.</h1> Section 30 mandates that the person-in-charge of a vessel or aircraft present an arrival manifest or import manifest electronically prior to arrival and that the person-in-charge of a vehicle deliver an import report within twelve hours after arrival, in the prescribed form; failure without sufficient cause attracts a penalty not exceeding fifty thousand rupees. The deliverer must sign a declaration of truth, and the proper officer may permit amendment if incorrect or incomplete absent fraudulent intent, while the Commissioner may allow non-electronic delivery where electronic presentation is not feasible.

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