CHAPTER IV

INDIRECT TAXES

70. In section 41 of the Customs Act, 1962 (hereinafter referred to as the Customs Act), in sub-section (1), for the portion beginning with the words “The person-in-charge of a conveyance”, and ending with the words “not exceeding fifty thousand rupees”, the following shall be substituted, namely:—

“The person-in-charge of a conveyance carrying export goods or imported goods or any other person as may be 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 person fails to deliver the departure manifest or export manifest or the export report or any part thereof within such time, and the proper officer is satisfied that there is no sufficient cause for such delay, such person-incharge or other person shall be liable to pay penalty not exceeding fifty thousand

rupees”.

71. After Chapter XIIA of the Customs Act, the following Chapter shall be inserted, namely:––