Definition of Import manifest or Import Report under custom law :

Import manifest or Import Report: Import manifest means the manifest or report required to be delivered under section 30. The person in charge of conveyance has to present import manifest in case of vessels or aircraft and import report in case of vehicle in prescribed form.

The Finance Act, 2013 has amended section 29(1)  to empower CBEC to permit landing of vessels and aircrafts at any place other than customs port or customs airport.