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TypeBare Act JurisdictionCentral Government

Finance Act, 1999 Section 104

AMENDMENT OF SECTION 30 In Section 30 of the Customs Act, for sub-section

~1 min read
https://sooperkanoon.com/act/249897

Bare act section · Research

About this section

Finance Act, 1999 Section 104 is part of Finance Act, 1999 - AMENDMENT OF SECTION 30 In Section 30 of the Customs Act, for sub-section. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1), the following sub-section shall be substituted, namely :- "(1) The person in charge of a vessel or an aircraft carrying imported goods shall, deliver to the proper officer, an import manifest, and in the case of a vehicle, an import report, within twenty-four hours after arrival thereof at a Customs station in the case of a vessel and twelve hours after arrival in the case of an aircraft or a vehicle, in the prescribed form:

Provided that,-

(a) in the case of a vessel or an aircraft, any such manifest may be delivered to the proper officer before the arrival of the vessel or aircraft;

(b) if the proper officer is satisfied that there was sufficient cause for not delivering the import manifest or import report or any part thereof within the time specified in this sub-section, he may accept it at any time thereafter.".

Frequently asked questions

What does Finance Act, 1999 Section 104 provide?

Section Section 104 of the Finance Act, 1999 (AMENDMENT OF SECTION 30 In Section 30 of the Customs Act, for sub-section) is reproduced on this page as part of the Finance Act, 1999. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1999 Section 104?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1999 Section 104. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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