Amendments of IGM - CBEC's Customs Manual 2023 - Customs

6. Amendments of IGM: 6.1 Section 30(3) of the Customs Act, 1962 read with Levy of Fee (Customs Documents) Regulations, 1970) allows the proper officer to permit an IGM to be amended or supplemented, on payment of prescribed fees, if he is satisfied that there is no fraudulent intention. Further, Board has placed all amendments in two broad categories - Major and Minor: (a) Major Amendments: (i) Addition of extra entries (Line numbers in the IGM). (ii) Amendment in the quantity of goods already declared. (iii) Changing the date of the Bill of Lading mentioned in the IGM. (iv) Changing the Importer's/consignee name. (v) Commodity description. (vi) Conversion of general description of goods from cargo to un-accompanied baggage and vice-versa. (b) Minor Amendments: (i) Changing the Importers address only. (ii) Correcting any spelling mistakes. (iii) Conversion from one unit of measurement to another. (iv) Change in the container number (only alphabetic prefix and last 10th test numerical). (v) Change/addition of marks and numbers. (vi) Conversion from local to TP/SMTP and vice-versa. (vii) Port of Loading. (viii) Size of containers (provided there is no change in weight of consignment). (ix) Port of discharge; (x) Type of packages. (xi) Number of packages (provided there is no change in the weight). (xii) Seal number. 6.2 The need for adjudication will arise only in cases where there are major amendments involving fraudulent intention or substantial revenue implication. Further it is possible that in certain special situations such as mother/daughter vessel operation for lighter age on account of shortage of draft, congestion of port, natural calamity, the final quantity of goods covered by the IGM would be known only after completion of such lighter age operation, requiring amendment in quantity originally declared at the time of filing IGM. These exceptional situations need to be taken care so that penal action is not initiated mechanically. 6.3 Amendment of IGM after the arrival of vessel or aircraft would not be treated as late filing. However, the veracity of the amendment would be examined by the Assistant/ Deputy Commissioner of Customs for the purpose of invoking penal provisions under Section 116 of the Customs Act, 1962 . 6.4 Procedure for disposal of amendment applications within specified time limits have been prescribed by the Board. All minor amendments are expected to be approved on the same day while all major amendments are expected to be generally approved within 24 hours of submission of complete application. [Refer Circulars No. 13/2005-Cus, dated 11-3-2005 and No. 44/2005-Cus.,dated 24-11-2005 , Circular No. 14/2017- Customs dated 11.04.2017 ; Please refer para 23 of Chapter 3 regarding approval related to amendments.]