Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Customs document fee schedule prescribes charges for amendments, certified copies, mismatch handling, cancellations, and post-clearance voluntary revision applications.
Regulation 3 requires the proper officer to levy prescribed fees for amendments, supplementation, cancellation, certified copies, Shipping Bill-GST return mismatch handling, and electronic post-clearance voluntary revision applications. Most listed amendments, cancellations, mismatch handling, and electronic revision applications attract Rs. 1,000, while certified copies of specified import and export customs documents attract Rs. 100. Amendment of a prior Bill of Entry filed under the proviso to section 46(3) of the Customs Act, 1962 is exempt, but amendment of other Bills of Entry attracts Rs. 1,000.
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