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of <h1>Finance Bill 2018: Amends Customs Act Section 41 to Include Imported Goods, Imposes Penalties for Manifest Delays.</h1> Clause 72 of the Finance Bill, 2018 proposes amendments to section 41 of the Customs Act. It expands the scope to include 'imported goods' alongside 'export goods' in the manifest requirements. Additionally, it modifies the language regarding the form and manner of delivery of the manifest. A penalty of up to fifty thousand rupees may be imposed on the person-in-charge if there is an unjustified delay in delivering the departure or export manifest or report. The amendments aim to regulate the timely submission of manifests through prescribed regulations.
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