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<h1>Timely Electronic Submission of Import Manifests Required Under Section 30 of Customs Act, 1962; Penalties for Delays.</h1> In accordance with section 30 of the Customs Act, 1962, the individual responsible for a vessel, aircraft, or vehicle transporting imported or exported goods must submit an import manifest or report electronically. This submission must occur before the arrival of a vessel or aircraft and within 12 hours of a vehicle's arrival, using the prescribed format. If there is an unjustified delay, the responsible party may face a penalty of up to Rs. 50,000. The person submitting the manifest or report must also affirm the accuracy of its contents.
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