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of <h1>Amendment to Customs Act: New Rules for Passenger Manifests and Penalties for Delays Under Sections 30A & 41A.</h1> Clause 107 of the Finance Bill, 2017 proposes an amendment to section 157 of the Customs Act. It introduces a new clause (ab) in subsection (2) to authorize the Board to establish regulations regarding the form, details, method, and timing for submitting passenger and crew manifests for arrivals and departures, as well as passenger name record information. Additionally, it outlines penalties for any delays in providing this information, as stipulated under sections 30A and 41A.
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