1 [(1) The person-in-chargeof--
(i) a vessel; or
(ii) anaircraft; or
(iii) a vehicle,
carryingimported goods or any otherperson as may be specified by the Central Government, by notification in theOfficial Gazette, in this behalf shall,in the case of a vessel or an aircraft, deliver to the proper officer an importmanifest prior to the arrival of the vessel or the aircraft, as the case maybe, and in the case of a vehicle, an import report within twelve hours afterits arrival in the customs station, in the prescribed form and if the importmanifest or the import report or any part thereof, is not delivered to theproper officer within the time specified in this sub-section and if the proper officer is satisfied that there wasno 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 notexceeding fifty thousand rupees.]
(2) The person delivering the import manifest or import report shallat the foot thereof make and subscribe to a declaration as to the truth of itscontents.
(3) If the proper officer issatisfied that the import manifest or import report is in any way incorrect orincomplete, and that there was no fraudulent intention, he may permit it to beamended or supplemented.
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1. Sub-section (1) substituted by Act 27 of 1999, section 104 (w.e.f.11-5-1999) and again substituted by Act 32 of 2003, section 112 (w.e.f.14-5-2003).