Post-shipment amendment procedure under Customs Act requires documentary justification and internal scrutiny; major changes need senior approval. Requests for post-shipment amendments under Section 149 must be filed by the CHA/exporter with certified supporting documents and justification to the TA/STA at the CFS; after preliminary scrutiny and completion of documents, the Superintendent examines the amendment against SO 34/2008 and forwards comments to AC/DC(X). Major amendments affecting quantity/value, party names, duty rate/schedule, or licence number require prior ADC/JC approval before issuance of any amendment certificate, and files are to be examined and disposed of within the prescribed time frame.
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 under Customs Act requires documentary justification and internal scrutiny; major changes need senior approval.
Requests for post-shipment amendments under Section 149 must be filed by the CHA/exporter with certified supporting documents and justification to the TA/STA at the CFS; after preliminary scrutiny and completion of documents, the Superintendent examines the amendment against SO 34/2008 and forwards comments to AC/DC(X). Major amendments affecting quantity/value, party names, duty rate/schedule, or licence number require prior ADC/JC approval before issuance of any amendment certificate, and files are to be examined and disposed of within the prescribed time frame.
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