SECTION 41.

(1) The person-in-charge of a conveyance carrying export goods shall, before departure of the conveyance from a customs station, deliver to the proper officer in the case of a vessel or aircraft, an export manifest by presenting electronically [OLD- export manifest] , and in the case of a vehicle, an export report, in the prescribed form:

Provided that the Commissioner of Customs may, in cases where it is not feasible to deliver the  export  manifest  by  presenting  electronically,  allow  the  same  to  be  delivered  in  any  other manner.

(ABOVE CHANGES VIDE THE FINANCE BILL, 2013)

[ OMITTED -
Provided that if the agent of the person-in-charge of the conveyance furnishes such security as the proper officer deems sufficient for duly delivering within seven days from the date of departure of the conveyance the export manifest or the export report, as the case may be, the proper officer may (subject to such rules as the Central Government may make in this behalf) accept such manifest or report within the aforesaid period.]

(Above proviso has been omitted vide Budget 2004-2005)

(2) The person delivering the 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 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.