Delivery of departure manifest or export manifest or export report

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....e specified by the Central Government, by notification, shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, a departure manifest or an export manifest by presenting electronically, and in the case of a vehicle, an export report, in such form and manner as may be prescribed and in case, such person-in-charge or other p....

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....f the proper officer is satisfied that the ^5D[departure manifest or export manifest] or export report is in any way incorrect or incomplete and that there was no fraudulent intention, he may permit such manifest or report to be amended or supplemented.     *************** NOTES:- 1.  Omitted vide Section 66 of the Finance (No. 2) Act, 2004 w.e.f. 10-09-2....

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....14 w.e.f. 06-08-2014 before it was read as, "Commissioner of Customs" 5.  Substituted vide Section 56 of the Finance Act, 2018 w.e.f. 29-03-2018 before it was read as, "export manifest" 5A.  Substituted vide Section 56 of the Finance Act, 2018 w.e.f. 29-03-2018 before it was read as, "export manifest" 5B.  ....

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.... was read as, "The person-in-charge of a conveyance carrying export goods ^6[or imported goods] shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an ^2[^5A[departure manifest or export manifest] by presenting electronically], and in the case of a vehicle, an export report, in ^7[such form and manner as may ....