Customs document amendment rules permit limited post-clearance changes, documentary proof requirements, and electronic processing through the customs system. The proper officer may, subject to sections 30 and 41, authorise amendment of a document presented in the customs house in such form, manner, time, restrictions and conditions as may be prescribed. Amendment of a bill of entry, shipping bill or bill of export is restricted after clearance, deposit in warehouse, or export, and then only on the basis of documentary evidence existing at that time. Amendments may also be made electronically through the customs automated system, and specified amendments may be made on the common portal.
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.
Provisions expressly mentioned in the judgment/order text.
Customs document amendment rules permit limited post-clearance changes, documentary proof requirements, and electronic processing through the customs system.
The proper officer may, subject to sections 30 and 41, authorise amendment of a document presented in the customs house in such form, manner, time, restrictions and conditions as may be prescribed. Amendment of a bill of entry, shipping bill or bill of export is restricted after clearance, deposit in warehouse, or export, and then only on the basis of documentary evidence existing at that time. Amendments may also be made electronically through the customs automated system, and specified amendments may be made on the common portal.
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