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

Section 41. Delivery of departure manifest or export manifest or export report

Customs Act, 1962

Bare Act

Delivery of departure manifest, export manifest or export report. —

(1) 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-in-charge or other person shall be liable to pay penalty not exceeding fifty thousand rupees.

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

(2) The person delivering the departure manifest, export manifest or export 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 departure manifest, 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.

Judgments on Section 41

  • Radhika Agarwal vs Union Of India — Supreme Court of India, 27 Feb 2025. In arrests under special Acts such as the Customs Act, courts may interfere only where there is manifest arbitrariness or gross violation of the statutory safeguards, and not to test the sufficiency of the material…
  • J.M.Baxi And Co vs Government Of India — Madras High Court, 4 Dec 2019. A steamer or its agent cannot be held liable under Section 116 of the Customs Act, 1962 merely because remission of customs duty was allowed to the importer under Section 23, and invocation of Section 116 long after 9…
  • M/S.Unik Traders vs The Additional Commissioner Of Customs — Madras High Court, 29 Nov 2021. Investigation and assessment are distinct functions: the DRI may only gather and pass on intelligence, while the 'proper officer' under Section 2(34) read with Notification No.40/2012-Cus (N.T.) alone may assess Bills…
  • 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…