Manifest filing requirement mandates electronic submission before departure; failure to file attracts a monetary penalty. The amendment mandates that the person-in-charge of a conveyance, or any other person specified by the Central Government by notification, must deliver a departure manifest or export manifest electronically to the proper officer before departure in the case of vessels and aircraft, and must submit an export report for vehicles in the prescribed form and manner; failure to deliver within the prescribed time, absent sufficient cause as determined by the proper officer, attracts a penalty not exceeding fifty thousand rupees.
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Provisions expressly mentioned in the judgment/order text.
Manifest filing requirement mandates electronic submission before departure; failure to file attracts a monetary penalty.
The amendment mandates that the person-in-charge of a conveyance, or any other person specified by the Central Government by notification, must deliver a departure manifest or export manifest electronically to the proper officer before departure in the case of vessels and aircraft, and must submit an export report for vehicles in the prescribed form and manner; failure to deliver within the prescribed time, absent sufficient cause as determined by the proper officer, attracts a penalty not exceeding fifty thousand rupees.
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