WITHDRAWL OF IGM OR BILL OF ENTRY., Customs - Exim - SEZ

[DIPAK K]

DEAR EXPERT. WHETHER IT IS POSSIBLE TO WITHDRAW THE IGM OR BILL OF ENTTY WHICH HAS BEEN FILED BY CHA ON BEHALF OF IMPORTER. THANKS AND REGARDS.

Posts / Replies

[Pradeep Khatri]

Dear Dipak,

For the purpose of making amendments or correcting the mistakes on the records, you can withdraw but before the finalization of assessment. However, after goods are cleared, amendment is permissible on the basis of documentary evidence in existence at the time of clearance. For details, please check Section 149 of the Customs Act,

Regards

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)