Directions for processing of requests for post shipment amendments

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..... Sub: Directions for processing of requests for post shipment amendments It has been observed that after goods have been exported, the Department is receiving a large number of requests for amendment in the Shipping Bills. As per Section 149 of the Customs Act, 1962, no amendment shall be allowed after the goods have been exported except on the basis of the documentary evidence .....

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..... f the documents submitted and in case of deficiency of documents the Customs Broker/Exporter may be informed to provide the requisite documents. He shall then put up the file to the Superintendent concerned c) The Superintendent concerned shall thoroughly scrutinize the correctness of the amendment sought by the Exporter and forward the file to the concerned ACs/DCs alongwith comment .....

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..... prior approval of the concerned ADC/JC has to be sought, before issuance of amendment certificate. 3. All post-shipment amendments shall ordinarily be examined and disposed of within a period of 30 days from the date of receipt of the request from the Customs Broker Exporter. In case of delay beyond the stipulated period, the Customs Broker/Exporter may approach the JC/ADC .....

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