https://www.taxtmi.com/acts?id=17217 The amendment requires electronic presentation of the import manifest prior to arrival, replacing the prior general pre-arrival delivery requirement. A proviso allows the Commissioner of Customs to permit alternative delivery methods where electronic presentation is not feasible, providing administrative flexibility for cases in which electronic filing cannot be effected. en-us Fri, 01 Mar 2013 18:33:22 +0530 Sat, 02 Mar 2013 12:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17217 The amendment requires electronic presentation of the import manifest prior to arrival, replacing the prior general pre-arrival delivery requirement. A proviso allows the Commissioner of Customs to permit alternative delivery methods where electronic presentation is not feasible, providing administrative flexibility for cases in which electronic filing cannot be effected. Act-Rules Bills Fri, 01 Mar 2013 18:33:22 +0530 https://www.taxtmi.com/acts?id=17217