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<h1>Shipping bill amendment procedure: centralized post shipment review requires preexisting documentary evidence and time bound disposal.</h1> Administrative procedure for amendment or conversion of shipping bills before and after Let Export Order: pre LEO amendments processed at CFS or Parking Plaza by EO/PO with AO/Supdt.(P) approval and referral of suspected evasion; post shipment amendments processed centrally at CEAC where TA/STA files applications, AO/Supdt.(P) examines supporting documentary evidence existing at time of export, issues deficiency memos within seven working days, may verify records, and, if statutory documentary conditions and circular instructions are satisfied, the Group Assistant/Deputy Commissioner may allow the amendment; cases to be disposed ordinarily within thirty days.