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            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.

            <h1>Delivery of import manifest electronically is required before arrival; failure attracts penalty and mandates truthful declaration.</h1> The person in charge of a vessel, aircraft or vehicle must submit an import manifest (or import report for vehicles) in electronic form within prescribed timeframes - prior to arrival for vessels and aircraft and within twelve hours of arrival for vehicles. Undue delay without sufficient cause, as determined by the proper officer, attracts a monetary penalty, and the person delivering the manifest or report must declare the truthfulness of its contents.

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