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of <h1>Finance Bill 2013 Amends Customs Act Section 41: Mandates Electronic Export Manifests, Allows Alternatives if Needed</h1> Clause 61 of the Finance Bill, 2013, amends section 41 of the Customs Act to mandate the electronic submission of the export manifest. It introduces a proviso allowing the Commissioner of Customs to permit alternative methods of delivery if electronic submission is not feasible. This amendment aims to streamline the process of filing export manifests while maintaining flexibility for cases where electronic submission is impractical.
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