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<h1>Mumbai Customs Circular: Timely Import Manifest Submissions, Amendment Processes, and Revised Fees for Shipping Lines.</h1> The circular from the Commissioner of Customs in Mumbai addresses the procedures for filing Import Manifests or Import Reports, emphasizing timely and accurate submissions. It outlines that minor amendments to Import General Manifests (IGMs) should be approved on the same day, while major amendments should be processed within 24 hours. The responsibility for amendments lies with the shipping line or agent, and penalties apply only to them, not the consignee. The circular also revises amendment fees and specifies that incomplete forms will result in a deficiency memo. It aims to streamline the process and reduce delays in customs procedures.