Customs Act, 1962 › Chapter VI — Provisions relating to conveyances carrying imported or exported goods

Section 30. Delivery of arrival manifest or import manifest or import report

Customs Act, 1962

Bare Act

Delivery of arrival manifest, import manifest or import report. —

(1) The person-in-charge of-

(i) a vessel; or

(ii) an aircraft; or

(iii) a vehicle, carrying imported goods 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 an arrival manifest or import manifest by presenting electronically prior to the arrival of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in such form and manner as may be prescribed and if the arrival manifest, import manifest or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any other person referred to in this sub-section, who caused such delay, shall be liable to a penalty not exceeding fifty thousand rupees:

Provided that the Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to deliver arrival manifest or import manifest by presenting electronically, allow the same to be delivered in any other manner.

(2) The person delivering the arrival manifest, 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 arrival manifest, import manifest or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented.

Judgments on Section 30

  • M/S Xiaomi Technology India Private… vs Commissioner Of Customs Air… — CESTAT, 14 Nov 2025. Royalty and licence fee paid by an importer under agreements with IPR holders, not disclosed to the customs authorities, is includible in the assessable value under Rule 10(1)(c) of the Customs Valuation Rules, 2007,…
  • M/S Prenda Creations Pvt Ltd vs Union Of India And Ors — Punjab-Haryana High Court, 4 Apr 2025. Where Customs authorities, despite judicial orders, fail to act promptly and perishable imported goods are destroyed in their custody, the importer is entitled to refund of the customs duty with interest and to…
  • M/S.Isha Exim vs The Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention/Demurrage Waiver Certificate issued by Customs is merely an eligibility certificate for claiming the benefit of Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009, and does not by…
  • M/S.R.M.Trading vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Detention Certificate issued by Customs under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is merely an eligibility certificate — it does not by itself confer a right to refund of…
  • M/S.Sai Lakshmi Engineering vs The Principal Commissioner Of Customs — Madras High Court, 1 Jul 2021. A Customs Detention/Demurrage Waiver certificate under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 is binding on the Service Provider but is only an eligibility certificate, and…
  • The Supreme Industries Limited Through… vs The Central Board Of Indirect Taxes And… — Bombay High Court, 8 Mar 2021. In case of repugnancy between a validly made subordinate legislation and a private contract, the contract must yield; a detention cum demurrage waiver certificate issued under Regulation 10(1)(l) of the SCMTR, 2018…
  • Mangalore Steamer Agents Association vs Union Of India — Karnataka High Court, 28 Nov 2025. Under notifications issued under Section 68(2) of the Finance Act, 1994, only the 'recipient of service' can be saddled with service tax on transport of goods by a vessel from a place outside India up to the customs…
  • The Chennai And Ennore Ports vs Union Of India — Madras High Court, 28 Mar 2023. A charging provision and notification may survive challenge, but service tax cannot be demanded from a person who is neither the provider nor the recipient of the taxable service where the notification under Section…
  • Chairman, Board Of Trustees, C.P.T. vs M/S Arebee Star Maritime Agen.Pvt.L — Supreme Court of India, 5 Aug 2020. Once a Port Trust takes charge of goods and gives a receipt, liability for storage/demurrage falls on the importer, owner, consignee or their agent, and neither the passing of title nor endorsement of the bill of lading…