Post-shipment amendment procedure requires documentary justification and section 149 compliance before amendment certificates are issued. Post-shipment amendments to shipping bills are governed by section 149 of the Customs Act, 1962 and must be requested by the CHA or exporter to the Preventive Officer at the Export Documentation Centre with certified supporting documents showing the error arose during assessment, registration, or clearance and is supported by contemporaneous evidence. The Preventive Officer and Superintendent (EDC) scrutinize submissions and forward them to the AC/DC, who issues amendment certificates if section 149 conditions are met; major amendments require JC/ADC approval.
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.
Post-shipment amendment procedure requires documentary justification and section 149 compliance before amendment certificates are issued.
Post-shipment amendments to shipping bills are governed by section 149 of the Customs Act, 1962 and must be requested by the CHA or exporter to the Preventive Officer at the Export Documentation Centre with certified supporting documents showing the error arose during assessment, registration, or clearance and is supported by contemporaneous evidence. The Preventive Officer and Superintendent (EDC) scrutinize submissions and forward them to the AC/DC, who issues amendment certificates if section 149 conditions are met; major amendments require JC/ADC approval.
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