Manifest scope expanded to require arrival/departure manifests instead of import/export manifests, covering all goods carried by conveyances. Clause 54 replaces everywhere in the Customs Act the expressions 'import manifest' and 'export manifest' with 'arrival manifest or import manifest' and 'departure manifest or export manifest', respectively, and provides for such consequential grammatical amendments, thereby broadening the manifest concept to include all goods carried by a conveyance required to be delivered before its arrival and departure.
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.
Manifest scope expanded to require arrival/departure manifests instead of import/export manifests, covering all goods carried by conveyances.
Clause 54 replaces everywhere in the Customs Act the expressions "import manifest" and "export manifest" with "arrival manifest or import manifest" and "departure manifest or export manifest", respectively, and provides for such consequential grammatical amendments, thereby broadening the manifest concept to include all goods carried by a conveyance required to be delivered before its arrival and departure.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
