Customs manifest compliance requires truthful pre-departure filing, with amended delivery allowed for non-fraudulent errors. The person-in-charge of a conveyance carrying export goods or imported goods must, before departure from a customs station, deliver the required departure manifest or export manifest, or an export report, in the prescribed form and manner. If electronic delivery is not feasible, delivery may be permitted by another manner. Failure to deliver within time, without sufficient cause, attracts a penalty not exceeding fifty thousand rupees. The person delivering the document must declare the truth of its contents, and incorrect or incomplete particulars may be amended if there is no fraudulent intention.