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of <h1>Customs Act 1962: Revised Post-Shipment Amendment Process u/s 149 with 30-Day Processing Timeline for Requests.</h1> The procedures for post-shipment amendments under Section 149 of the Customs Act, 1962, have been revised. Requests for amendments must be submitted by the CHA/exporter with supporting documents to the TA/STA for initial verification. The Superintendent will then scrutinize the request and forward it to the AC/DC(X) for consideration, ensuring compliance with Section 149. Major amendments, such as changes in quantity, value, or exporter details, require prior approval from the ADC/JC. Requests should be processed within 30 days, and any delays can be addressed by approaching the JC/ADC.
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