Proposed Amendment in the Customs Act, 1962 and Service Tax Act 1994- Union Budget 2019

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The legislative changes would come into effect only upon the enactment of the Finance (No. 2) Bill, 2019.

Current provisions Proposed provisions

Effect

Section – 41 (Delivery of departure manifest or export manifest or export report)

The person-in-charge of a conveyance carrying export goods or imported goods 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 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, the person-in-charge 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 shall be liable to pay penalty not exceeding fifty thousand rupees

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 41 is being amended so as to provide a facility, that the departure manifest can also be furnished to a person notified by the Central Government, in addition to the person-in-charge of the conveyance.

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The Complete list of the amendment can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/07/Proposed-Amendment-in-the-Customs-Act-1962-and-Service-Tax-Union-Budget-2019.pdf