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TMI BlogRevision/amendment in Shipping BillX X X X Extracts X X X X X X X X Extracts X X X X ..... Respected Forum, Price of product in export order from buyer was higher but by mistake less price was charged in export invoice, hence shipping bill and draw back generated for short value. Export remittance of full value received. How can i get the shipping bill amended/revised at custom and what is the procedure to get remaining draw back from custom - Please provide me notification/clarific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation/circular no. of custom With kind regards - Reply By santipriyo das - The Reply = As per Section 149 of the Customs Act , 1962 , no amendment of a bill of entry or a shipping bill or bill of export shall be authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be. So, the law allows amendment to a shipping bill or bill of entry even after the clearance of goods but only on the basis of documents that existed at the time of the clearance of goods. As per Section 154 of the Customs Act, 1962 , clerical or arithmetical mistakes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be. Thus, the law allows correction of any mistakes that are apparent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the face of the document that do not require any investigation. No time limits are stipulated in either of the said Sections. Hence you may like to approach the concerned Customs Port/Airport authorities wherefrom the goods were exported. - Revision/amendment in Shipping Bill - Query Started By: - Ashok Chopra Dated:- 2-4-2014 Customs - Import - Export - Customs - SEZ - Got 1 Reply - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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