Procedure of post-shipment amendments are governed under section 149 of the Customs Act, 1962

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..... e Department is receiving a large number of requests for issue of "No Objection Certificates". It is clarified that there is no provision under the Customs Act, 1962 for issue of "No Objection Certificates". The procedure of post-shipment amendments are governed under section 149 of the Customs Act, 1962. 2. Accordingly, it has been decided that the requests for post-shipment amendments shall be .....

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..... he Superintendent (EDC). c) The Superintendent (EDC) shall thoroughly scrutinize the correctness of the amendment sought by the exporter in the light of the departmental Standing Order issued in this regard and forward the file to the concerned AC/DC incharge of Export Documentation Centre along with comments as to whether the conditions of section 149 of Customs Act,1962 are fulfilled or not. d .....

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