# The Finance Act, 2013, Section 70: Amendment of section 30

- Act: The Finance Act, 2013
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2013/section/70/

## Text

Amendment of section 30. 70. In section 30 of the Customs Act, in sub-section (1),— (a) | for the words "an import manifest prior to the arrival", the words "an import manifest by presenting electronically prior to the arrival" shall be substituted; (b) | the following proviso shall be inserted, namely:— "Provided that the Commissioner of Customs may, in cases where it is not feasible to deliver import manifest by presenting electronically, allow the same to be delivered in any other manner.". © Copyright. Taxmann Publications Pvt. Ltd.

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