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of <h1>Section 41 of Customs Act: Export/Import Manifests Must Be Electronically Filed; Penalties for Non-Compliance Up to 50,000.</h1> Section 41 of the Customs Act, 1962 mandates that the person in charge of a conveyance carrying export or import goods must deliver a departure or export manifest electronically to the proper officer before departure from a customs station. If this requirement is not met without sufficient cause, a penalty up to fifty thousand rupees may be imposed. The Principal Commissioner or Commissioner of Customs may allow alternative delivery methods if electronic submission is not feasible. The person submitting the manifest must declare its truthfulness, and amendments are allowed if errors are made without fraudulent intent.
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