Delayed, incomplete or incorrect filing of Import Manifest of Import Report- Regarding-

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..... bject: Delayed, incomplete or incorrect filing of Import Manifest of Import Report- Regarding- I am directed to invite your attention to Board's Circular No. 110/2003-Cus, dated 22.12.2003 and Ministry's letter issued vide F.No.450/108/2004-CUS-IV dated 31.12.04. The intention of these prevailing instructions is to ensure that that the filing of import manifest is not unnecessarily delayed. 2. .....

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..... 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. MINOR AMENDMENTS: (i) .....

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..... dds to dwell time. 3. It has been decided by the Board that no penalty should be imposed if the import manifest/ import report is corrected before the deadline for filing the import manifest/ import report as provided in law, ends. Minor amendments as listed above in para 2, could be carried out by Shipping Lines/ Agents with the permission of proper officer but without any adjudication. The maj .....

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