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<h1>Customs Act Amended: New Clause Added for Passenger and Crew Manifests; Penalties for Delays in Sections 30A, 41A</h1> In the Customs Act, section 157 has been amended by the Finance Act, 2017. A new clause (ab) is inserted in sub-section (2) to specify the requirements for delivering passenger and crew manifests, including the form, particulars, manner, and timing for both arrival and departure. It also addresses the delivery of passenger name record information and establishes penalties for delays in providing this information as outlined in sections 30A and 41A.