Import manifest amendments require set timelines, specified documents, a revised flat fee, and shipping lines bear amendment liability. IGM amendments are split into major and minor categories: minor amendments to be approved same day by Superintendent or Appraiser, major amendments generally within 24 hours by Deputy/Assistant Commissioner with escalation for delays; a prescribed combined application and annexed document list must be used; minor amendments are administrative without routine adjudication where no fraudulent intent exists; a flat amendment fee applies with specified exemption; only the person in charge of the conveyance or authorised delivery order issuer may request amendments and the shipping line bears liability for penalties arising from IGM amendments.
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.
Import manifest amendments require set timelines, specified documents, a revised flat fee, and shipping lines bear amendment liability.
IGM amendments are split into major and minor categories: minor amendments to be approved same day by Superintendent or Appraiser, major amendments generally within 24 hours by Deputy/Assistant Commissioner with escalation for delays; a prescribed combined application and annexed document list must be used; minor amendments are administrative without routine adjudication where no fraudulent intent exists; a flat amendment fee applies with specified exemption; only the person in charge of the conveyance or authorised delivery order issuer may request amendments and the shipping line bears liability for penalties arising from IGM amendments.
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