Amendments to Import General Manifest require classification, prescribed documents, and strict approval timeframes for shipping lines. Procedures require shipping lines to apply on letterhead using the prescribed Annexure A form for amendments to the Import General Manifest, which are categorised as Major or Minor. Minor amendments are to be approved within 24 hours and major within 48 hours unless fraudulent intent or substantial revenue implication triggers adjudication. Specific documentary requirements are specified for consignee name changes, Bill of Lading changes, commodity description amendments, High Seas Sales, transshipment to SEZs/FTWZs, and LCL/HUB SMTP, and the shipping line bears sole responsibility for penalties arising from IGM amendments.
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Provisions expressly mentioned in the judgment/order text.
Amendments to Import General Manifest require classification, prescribed documents, and strict approval timeframes for shipping lines.
Procedures require shipping lines to apply on letterhead using the prescribed Annexure A form for amendments to the Import General Manifest, which are categorised as Major or Minor. Minor amendments are to be approved within 24 hours and major within 48 hours unless fraudulent intent or substantial revenue implication triggers adjudication. Specific documentary requirements are specified for consignee name changes, Bill of Lading changes, commodity description amendments, High Seas Sales, transshipment to SEZs/FTWZs, and LCL/HUB SMTP, and the shipping line bears sole responsibility for penalties arising from IGM amendments.
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