Delivery of arrival manifest or import manifest or import report

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.... carrying imported goods ^6[or export goods] or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer ^2[an ^5A[arrival manifest or import manifest] by presenting electronically prior to the arrival] of the vessel or the aircraft, as the case may....

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....lectronically, allow the same to be delivered in any other manner.] (2) The person delivering the ^5D[arrival manifest or import manifest] or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents. (3) If the proper officer is satisfied that the ^5E[arrival manifest or import manifest] or import report is in any way incorrect or incomplete....

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....icient cause for not delivering the import manifest or import report or any part thereof within twenty-four hours after the arrival of the conveyance, he may accept it at any time thereafter." 2.  Substituted vide Section 70 of the Finance Act, 2013 w.e.f. 10-05-2013 before it was read as, "an import manifest prior to the arrival" 3.  Inserted vide Sec....