Export manifests must be presented electronically, with an official allowed alternative when electronic submission is not feasible. Subsection (1) of section 41 now requires the export manifest to be presented electronically by substituting the phrase with 'export manifest by presenting electronically' and adds a proviso permitting the Commissioner of Customs to allow delivery by another method where electronic presentation is not feasible.
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.
Export manifests must be presented electronically, with an official allowed alternative when electronic submission is not feasible.
Subsection (1) of section 41 now requires the export manifest to be presented electronically by substituting the phrase with "export manifest by presenting electronically" and adds a proviso permitting the Commissioner of Customs to allow delivery by another method where electronic presentation is not feasible.
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