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of <h1>Section 149 of Customs Act: Amendments to Documents Allowed with Conditions, Requires Evidence from Clearance Time</h1> Section 149 of the Customs Act, 1962, allows the proper officer to authorize amendments to documents presented at the customs house, subject to prescribed conditions, except for bills of entry, shipping bills, or bills of export after goods have been cleared, deposited, or exported. Such amendments require existing documentary evidence from the time of clearance, deposit, or export. Amendments can also be authorized electronically through the customs automated system based on risk evaluation. Certain amendments may be made by the importer or exporter through the common portal, as specified by the Board.
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