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of <h1>Amendment to Customs Act: Electronic delivery of departure manifest required before conveyance departs, penalty up to 50,000.</h1> Section 41 of the Customs Act, 1962, has been amended to specify that the person in charge of a conveyance carrying export or imported goods, or any other designated person, must electronically deliver a departure or export manifest to the proper officer before the conveyance departs from a customs station. If this requirement is not met without sufficient cause, a penalty of up to fifty thousand rupees may be imposed. This amendment clarifies the responsibilities and potential penalties related to the handling of export and import documentation.
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