https://www.taxtmi.com/acts?id=32348 Arrival and departure manifests may be amended or supplemented on an authorised carrier's request where an authorised customs officer finds them incorrect or incomplete without fraudulent intent. Delay in filing a manifest, or part of it, may be condoned where sufficient cause is established. These measures depend on the authorised officer's satisfaction of the prescribed conditions. en-us Wed, 16 May 2018 10:47:20 +0530 Sat, 25 Jul 2026 11:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32348 Arrival and departure manifests may be amended or supplemented on an authorised carrier's request where an authorised customs officer finds them incorrect or incomplete without fraudulent intent. Delay in filing a manifest, or part of it, may be condoned where sufficient cause is established. These measures depend on the authorised officer's satisfaction of the prescribed conditions. Act-Rules Customs Wed, 16 May 2018 10:47:20 +0530 https://www.taxtmi.com/acts?id=32348