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of <h1>Finance Act 2013 makes electronic filing of export manifests mandatory under Customs Act Section 41(1), with limited exceptions</h1> Section 71 of the Finance Act, 2013 amends section 41(1) of the Customs Act by requiring that the export manifest be delivered by presenting it electronically. This change modernizes the procedure for filing export documentation, making electronic submission the default mode. However, a proviso authorizes the Commissioner of Customs to permit delivery of the export manifest in any other manner when electronic submission is not feasible. The amendment thus establishes electronic filing as the norm while retaining administrative discretion to accommodate practical difficulties or exceptional circumstances.
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