Import and export manifests must be submitted; manual filing allowed at non-EDI locations, statutory penalties apply. Section 30 requires the person-in-charge to submit an Import Manifest/Report electronically prior to arrival for vessels/aircraft and within 12 hours for vehicles, with penalties for failure; Sections 41 and 42(2)(b) require electronic submission of Export Manifest/Report before departure and bar departure without it. The Commissioner permits manual submission of Import and Export Manifest/Reports at non-EDI locations under the provisos to Sections 30 and 41. Car passes do not substitute for statutory manifest/report obligations. Prescribed forms are those under the Import Report (Form) Regulations, 1976 and Export Report (Form) Regulations, 1976.
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.
Import and export manifests must be submitted; manual filing allowed at non-EDI locations, statutory penalties apply.
Section 30 requires the person-in-charge to submit an Import Manifest/Report electronically prior to arrival for vessels/aircraft and within 12 hours for vehicles, with penalties for failure; Sections 41 and 42(2)(b) require electronic submission of Export Manifest/Report before departure and bar departure without it. The Commissioner permits manual submission of Import and Export Manifest/Reports at non-EDI locations under the provisos to Sections 30 and 41. Car passes do not substitute for statutory manifest/report obligations. Prescribed forms are those under the Import Report (Form) Regulations, 1976 and Export Report (Form) Regulations, 1976.
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 
