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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Circular Eases Import Manifest Amendments, Requires Adjudication Only for Fraud or Significant Revenue Impact.</h1> The circular addresses the issues of delayed, incomplete, or incorrect filing of Import Manifests or Reports. It revises previous instructions to allow for more efficient processing of amendments. Major amendments that do not significantly affect Customs revenue can be approved by the proper officer without adjudication, provided there is no fraudulent intent. Adjudication is required only for amendments involving fraud or significant revenue implications. The circular also acknowledges special situations like vessel operations that may necessitate amendments without penal action. These changes aim to reduce cargo dwell time and streamline the amendment process. The circular modifies previous guidelines and instructs immediate dissemination to relevant trade entities.
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