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of <h1>Electronic import manifests mandated under Section 70, Finance Act 2013, with limited flexibility for non-digital submissions</h1> Section 70 of the Finance Act, 2013 amends section 30(1) of the Customs Act to require that an import manifest be delivered by electronic presentation prior to the arrival of the vessel or conveyance. It further empowers the Commissioner of Customs, in situations where electronic delivery of the import manifest is not feasible, to permit submission of the import manifest in any other manner. This amendment formalizes electronic filing as the norm while retaining discretionary flexibility for alternative modes of delivery in exceptional cases.
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