Section 41: Delivery of export manifest or export report

Q: What does Section 41 of The Customs Act, 1962 (CuA) deal with?

Section 41 CuA pertains to "Delivery of export manifest or export report". It is part of the The Customs Act, 1962, a legislation enacted by the Parliament of India. Section 41 of The Customs Act, 1962 (CuA) governs delivery of export manifest or export report. As verified on 19 May 2026.

Q: Is Section 41 CuA still in force?

Yes, Section 41 of the The Customs Act, 1962 is currently in force across the Republic of India.

Q: What is धारा 41 CuA?

धारा 41 CuA is the Devanagari Hindi reference for Section 41 of the The Customs Act, 1962. Section 41 of The Customs Act, 1962 (CuA) governs delivery of export manifest or export report. As verified on 19 May 2026.

Q: What is Dhara 41 CuA?

Dhara 41 CuA is the Roman Hindi reference for Section 41 of the The Customs Act, 1962. "Dhara" means "Section" in Hindi. Section 41 of The Customs Act, 1962 (CuA) governs delivery of export manifest or export report. As verified on 19 May 2026.

Q: How to cite Section 41 of The Customs Act, 1962?

Cite as: "Section 41, The Customs Act, 1962 (CuA)" in legal briefs. For academic writing, use the BlueBook format: The Customs Act, 1962, § 41 (India).

Law on Tips Editorial Board

(1)

The person-in-charge of a conveyance carrying export goods [or imported goods] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.] 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, 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]: [Substituted 'the prescribed form' by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

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Proviso omitted by Act 23 of 2004, Section 66 (w.e.f. 10.9.2004). Prior to its omission, the proviso read as under:- " 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."

(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.