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Section70
The Finance Act, 2019 (No. 2)

Amendment of section 41

In force As on 07 Oct 2026

Ministry Finance

Section 70 of the Finance Act, 2019 (No. 2) deals with amendment of section 41. CHAPTER IV INDIRECT TAXES CUSTOMS Amendment of section 41 70.

CHAPTER IV

INDIRECT TAXES

CUSTOMS

Amendment of section 41

70. In section 41 of the Customs Act, 1962 (52 of 1962) (hereinafter referred to as the Customs Act), n sub-section (1), for the portion beginning with the words "The person-in-charge of a conveyance", and ending with the words "not exceeding fifty thousand rupees", the following shall be substituted, namely:—

"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".

Section 70, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. s. 41 Amendment of section 139AA

Questions about Section 70

What does Section 70 of the Finance Act, 2019 (No. 2) deal with?

Section 70 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 41". CHAPTER IV INDIRECT TAXES CUSTOMS Amendment of section 41 70.

How do I find court cases under Section 70 of the Finance Act, 2019 (No. 2)?

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: Finance Act, 2019 (No. 2) 70, section 70 Finance Act, 2019 (No. 2), section 70 of the Finance Act, 2019 (No. 2). 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 70 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on section 41 (Amendment of section 139AA), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

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. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.