Manifest amendment and delay condonation allow authorised carriers to correct non-fraudulent errors or justify delayed cargo filings. Arrival and departure manifests may be amended or supplemented on an authorised carrier's request where an authorised customs officer finds them incorrect or incomplete without fraudulent intent. Delay in filing a manifest, or part of it, may be condoned where sufficient cause is established. These measures depend on the authorised officer's satisfaction of the prescribed conditions.
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 amendment and delay condonation allow authorised carriers to correct non-fraudulent errors or justify delayed cargo filings.
Arrival and departure manifests may be amended or supplemented on an authorised carrier's request where an authorised customs officer finds them incorrect or incomplete without fraudulent intent. Delay in filing a manifest, or part of it, may be condoned where sufficient cause is established. These measures depend on the authorised officer's satisfaction of the prescribed conditions.
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