Directions for processing of requests for post shipment amendments - Customs - PUBLIC NOTICE NO. 41/2015

OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOMS HOUSE, NAVRANGPURA AHMEDABAD - 380 009. F. No. VIII/48-40/cus/T/2015 Dated: 24.07.2015 PUBLIC NOTICE NO. 41/2015 Sub: Directions for processing of requests for post shipment amendments It has been observed that after goods have been exported, the Department is receiving a large number of requests for amendment in the Shipping Bills. As per Section 149 of the Customs Act, 1962, no amendment shall be allowed after the goods have been exported except on the basis of the documentary evidence which was in existence at the time the goods were exported. 2. Accordingly, it has been decided that all requests for post shipment amendments shall be processed in the following manner. a) The Customs Broker/Exporter shall submit his request for post shipment amendment in a file alongwith all supporting certified documents for verification to the concerned Inspector. The Exporter/ Customs Broker 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 Inspector shall do a preliminary scrutiny of the documents submitted and in case of deficiency of documents the Customs Broker/Exporter may be informed to provide the requisite documents. He shall then put up the file to the Superintendent concerned c) The Superintendent concerned shall thoroughly scrutinize the correctness of the amendment sought by the Exporter and forward the file to the concerned ACs/DCs alongwith comments whether the conditions of Section 149 of Customs Act, 1962 are fulfilled or not. He shall also record a specific finding whether the error has crept on account of negligence of Customs Broker or Exporter. d) All post shipment minor amendments, which do not result in any increase in post- export benefit and do not have any revenue implications, are delegated to the concerned ACs/DCs. If conditions of Section 149 of Customs Act, 1962 are fulfilled, then the request may be considered by AC/DC. e) However, in case of the major post-shipment amendment, those involving change in the following 1. Quantity or Value 2. Name of the Exporter/ Consignee. 3. Rate of duty/Sl.No. of DBKUDEPB Schedules 4. License No. prior approval of the concerned ADC/JC has to be sought, before issuance of amendment certificate. 3. All 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 Customs Broker Exporter. In case of delay beyond the stipulated period, the Customs Broker/Exporter may approach the JC/ADC concerned to resolve the matter. (CAPT. SANJAY GAHLOT) COMMISSIONER CUSTOMS, AHMEDABAD