IEC modification extended filing period; updated IEC data required for clearance and penalty exemption maintained. Modification of Importer Exporter Codes requires submission of Appendix applications to update IEC records without mandatory supporting documents or fees, with the Handbook of Procedure penalty exemption remaining applicable; customs clearance of consignments will be based on the updated IEC information once the update process takes effect.
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Provisions expressly mentioned in the judgment/order text.
IEC modification extended filing period; updated IEC data required for clearance and penalty exemption maintained.
Modification of Importer Exporter Codes requires submission of Appendix applications to update IEC records without mandatory supporting documents or fees, with the Handbook of Procedure penalty exemption remaining applicable; customs clearance of consignments will be based on the updated IEC information once the update process takes effect.
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