Delivery of departure manifest or export manifest or export report
Section 41 of the Customs Act, 1962 deals with delivery of departure manifest or export manifest or export report. [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 dep The Act came into force on 01 Feb 1963.
41. Delivery of 1[departure manifest or export manifest] or export report.--(1) 2[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.]
3* * * * *
4[Provided that the 5[Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to deliver the 6[departure manifest or export manifest] by presenting electronically, allow the same to be delivered in any other manner.]
(2) The person delivering the 6[departure manifest or 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 6[departure manifest or 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.
Section 41, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
4 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Another 4 instruments name this provision in its title or its text without being made under it.
- Circular No.1/2019-Customs, dated 2.1.2019- IGST Export Refunds–resolution of errors– reg.Circular 2019
- Export procedure and sealing of containerized cargo.- Circular No.26/2017-Cus. dated 1.7.17Circular 2017
- Regarding carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs.- Circular No.14/2016-Customs, dated 27.4.2016Circular 2016
- Relaxation in customs procedures in case of vessels carrying coastal goods exclusively - Circular No.16/1998-Customs, dated 11.3.1998Circular 1998
Questions about Section 41
What does Section 41 of the Customs Act deal with?
Section 41 of the Customs Act is headed "Delivery of departure manifest or export manifest or export report". 41. Delivery of [departure manifest or 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 st
How do I find court cases under Section 41 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 41, section 41 Customs Act 1962, section 41 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 41 of the Customs Act, and has it changed?
4 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 4: most recently Notification No.17/2019-Cus(NT), dated 27.2.2019 (2019), then Notification No.38/2018-Cus(NT), dated 11.5.2018 (2018), and 2 more.
When did Section 41 of the Customs Act come into force?
Section 41 of the Customs Act, cited as Customs Act 1962 41, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.