Importer Exporter Code modification: deadline extended to allow PAN updation without documents and preserve penalty exemption. Applications for modification/updation of the Importer Exporter Code, including PAN details, may be submitted in Appendix-1A and Appendix-2A without photographs, fees or other supporting documents even where IEC status has changed; the concession preserves the penalty exemption under the Handbook of Procedure and consignments will be cleared on the basis of updated information once that information is used for customs processing.