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of <h1>Customs Act Update: Deputy/Assistant Commissioner Handles Post-Clearance Amendments, Superintendent/Appraiser Manages Pre-Clearance Amendments u/s 149.</h1> Notification No. 40/2012-Cus (N.T.) as amended by Notification No. 35/2017-Cus (NT) addresses the amendment of the Bill of Entry under Section 149 of the Customs Act, 1962. The amendment assigns the Deputy/Assistant Commissioner of Customs as the proper officer for amendments post-clearance under sections 47 or 51, while the Superintendent of Customs and Central Excise or Appraiser is assigned for pre-clearance amendments. Officers are instructed to adhere to these notifications, and any implementation issues should be reported to the Deputy/Assistant Commissioner in charge of Appraising Main (Import). This notice serves as a standing order for relevant officers and staff.
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