2[(1) The person-in- charge of —
(i)a vessel; or
(ii)an aircraft; or
(iii)a vehicle,
carrying imported goods 3[or export goods] or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer 4[an 1[arrival manifest or import manifest] by presenting electronically prior to the arrival] of the vessel or the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in 5[such form and manner as may be prescribed] and if the 1[arrival manifest or import manifest] or the import report or any part thereof, is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any other person referred to in this sub-section, who caused such delay, shall be liable to a penalty not exceeding fifty thousand rupees:]
6[Provided that the 7[Principal Commissioner of Customs or Commissioner of Customs] may, in cases cases where it is not feasible to deliver 1[arrival manifest or import manifest] by presenting electronically, allow the same to be delivered in any other manner.]
(2)The person delivering the 1[arrival manifest or import manifest] or import 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 1[arrival manifest or import manifest] or import report is in any way incorrect or incomplete, and that there was no fraudulent intention, he may permit it to be amended or supplemented.