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of <h1>Finance Bill 2017 adds Section 41A to Customs Act requiring departure manifests and records; non-compliance may incur penalties.</h1> Clause 98 of the Finance Bill, 2017 introduces section 41A to the Customs Act, mandating the person in charge of a conveyance departing from India to submit a passenger and crew departure manifest and passenger name record information to the proper officer. This submission must adhere to prescribed forms, particulars, and timelines. Failure to comply without sufficient cause may result in a penalty up to fifty thousand rupees. The Central Government may specify other responsible persons through notifications in the Official Gazette.
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