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of <h1>Customs Act Circular: Amend Import Manifests Correctly or Face Penalties; Major vs. Minor Amendments Explained.</h1> The circular addresses issues related to the delayed, incomplete, or incorrect filing of Import Manifests or Import Reports as per the Customs Act, 1962. It emphasizes that such filings are not considered proper and require amendments before being accepted. Amendments are categorized into major and minor, with major amendments requiring prior approval and adjudication by a proper officer. Minor amendments can be made with permission but without adjudication. The circular states that penalties should be imposed for incorrect filings not corrected within the legal timeframe, and encourages prompt resolution of such cases. The instructions are to be communicated to the trade immediately.
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