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

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..... r goods have been exported, the 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 .....

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..... uments. He shall then put up the file to the 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 .....

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