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<h1>Submit Import Manifest Electronically Before Arrival as per Section 30 of Customs Act 1962; Penalty for Non-Compliance.</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 import report for vehicles) electronically before the arrival of a vessel or aircraft, and within 12 hours of a vehicle's arrival. Failure to comply without a valid reason may result in a penalty up to Rs. 50,000. The person submitting the import manifest or report must affirm the accuracy of its contents.