law: Custom Act, 1962 
  41.
  
  Delivery of Export Manifest or Export Report. – 
  (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, and in the
  
  case of a vehicle, an export report, in the prescribed form :
  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.