Validity of permission granted to amend import general manifest ...
Amending Import General Manifest Essential for Customs Clearance When Ownership Changes After Arrival; Buyer Clears Cargo.
March 10, 2017
Case Laws Customs AT
Validity of permission granted to amend import general manifest - It is a fundamental procedure in customs clearance for bill of entry to be filed only by the person named in the manifest and, if upon arrival, the ownership is found to have changed, that contract of sale is consummated only by enabling the buyer to clear the cargo; that requires amendment - AT
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