Procedure of post-shipment amendments are governed under section 149 of the Customs Act, 1962 - Customs - 19/2013

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE: COCHIN-682009 Tel: 0484-2668068/2668390. PBX:0484-2666861 to 6864. Fax: 0484-2668468. TRADE FACILITY No. 19/2013 It has been observed that after goods have been exported, the Department is receiving a large number of requests for issue of No Objection Certificates . It is clarified that there is no provision under the Customs Act, 1962 for issue of No Objection Certificates . The procedure of post-shipment amendments are governed under section 149 of the Customs Act, 1962 . 2. Accordingly, it has been decided that the requests for post-shipment amendments shall be processed in the following manner: a) The CHA / Exporter shall submit his request for post-shipment amendment in a file alongwith all supporting certified documents for verification to the Preventive Officer of Export Documentation Centre (EDC). The exporter is required to fully justify that the error has crept in Shipping bill on account of feeding data during assessment / registration / clearance of the export consignment and amendment is sufficiently justified on the basis of the supportive documentary evidence in existence at the time the goods were exported. b) The Preventive Officer shall do a preliminary scrutiny of the documents submitted and in case of deficiency of documents the CHA /Exporter may be informed to provide the requisite documents. He shall then put up the file to the Superintendent (EDC). c) The Superintendent (EDC) shall thoroughly scrutinize the correctness of the amendment sought by the exporter in the light of the departmental Standing Order issued in this regard and forward the file to the concerned AC/DC incharge of Export Documentation Centre along with comments as to whether the conditions of section 149 of Customs Act,1962 are fulfilled or not. d) The requests shall be considered by the AC/DC. If conditions of section 149 of Customs Act, 1962 are fulfilled, an amendment certificate shall be issued by the AC/DC. Approval of JC/ADC shall be taken in case of the major post-shipment amendments, those involving change in the followings, such as 1.Quantity or Value, 2. Name of the Exporter/ Consignee, 3. Rate of duty /Sl. No. of DBK/Schedules, 4. License No. 3. The post-shipment amendments shall ordinarily be examined and disposed of within a period of 30 days from the date of receipt of the request from the CHA/Exporter. In case of delay beyond the stipulated period, the CHA / Exporter may approach the JC/ADC concerned to resolve the matter. 4. Any difficulty in implementation of this Notice shall be brought to the notice of the undersigned. Sd/- (Dr. K. N. RAGHAVAN) COMMISSIONER OF CUSTOMS F.No. EDC/15/2013 Cus Dated: 31-05-2013