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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>Delivery of departure manifest required electronically for vessels and aircraft; penalty for non-delivery; declaration and amendment allowed.</h1> The person-in-charge or a specified person must, before departure from a customs station, deliver a departure manifest or export report-electronically for vessels and aircraft and as prescribed for vehicles-or, where electronic submission is infeasible, by alternative means permitted by the Commissioner. The deliverer must subscribe a declaration of truth. Failure to deliver within prescribed time without sufficient cause attracts a statutory penalty, and incorrect or incomplete manifests may be amended if no fraudulent intention exists.

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