9911796707
TMI BlogDelayed, incomplete or incorrect filing of Import Manifest or Import ReportX X X X Extracts X X X X X X X X Extracts X X X X ..... invites attention to Board s Circular No.13/2005-Cus, dated 11.03.2005 44/2005-Cus, dated 24.11.2005, on the above mentioned subject. 2. In the Circular No. 13/2005-Customs, dated 11.3.2005, CBEC had categorised the amendments carried out in the IGMs as major and minor respectively. Further in the amending Circular No. 44/2005-Customs, dated 24-11-2005, it was provided that the need for adjudication will arise only in cases of major amendment involving fraudulent intention or substantial revenue implication. It was the view of the CBEC that the penal action is not initiated mechanically in all cases of IGM amendment and that due consideration may be given to the circumstances of amendment. 3. These measures have been in place for qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyond the laid down timelines are to be necessarily escalated and brought to the notice of Additional/Joint Commissioner in charge. All major amendments shall continue to be approved by the concerned Deputy Commissioner or the Assistant Commissioner as the case may be. c. A combined application in the prescribed form shall be submitted by the shipping line irrespective of whether the amendment is major or minor along with the required documents indicated against each type of amendment mentioned in the annexure to the application form appended to this Public Notice leaving no scope for ambiguity. d. Since the objective is to lend certainty to the amendment process with specific timelines, therefore, submission of incomplete forms shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962. It is, therefore, clarified that the fine/penalty imposed, if any, upon adjudication in such cases, shall be payable by the shipping line only or such other person as specified. No fine/penalty is required to be imposed on the consignee or others. No request for any amendment in the IGM from custom broker/importer will be entertained. 5. While accepting requests for amendments, due precaution should be taken that requests for amendment to manifested items are accepted within the period stipulated in the Section 48 of the Customs Act, 1962. 6. Difficulty, if any may be brought to the knowledge of to Deputy / Assistant Commissioner in charge of Appraising Main (Export) through email/phones (email address: apmainexp@jawaharcus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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