Import manifest amendment procedures set with expedited timelines and fee-based approval to deter frivolous IGM changes. Minor IGM amendments are to be approved the same day by Superintendent-level officers or Appraisers without adjudication or penalty where no fraudulent intention exists; major amendments are generally to be approved within 24 hours by Deputy or Assistant Commissioners with escalation for delays. A combined prescribed application with required documents must be filed; incomplete forms should be avoided and deficiency memos issued the same day if accepted. A flat amendment fee has been prescribed to deter frivolous filings, and the shipping line/agent bears primary responsibility for amendments and any adjudicated penalties, while consignees and brokers are not to be penalised.
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Provisions expressly mentioned in the judgment/order text.
Import manifest amendment procedures set with expedited timelines and fee-based approval to deter frivolous IGM changes.
Minor IGM amendments are to be approved the same day by Superintendent-level officers or Appraisers without adjudication or penalty where no fraudulent intention exists; major amendments are generally to be approved within 24 hours by Deputy or Assistant Commissioners with escalation for delays. A combined prescribed application with required documents must be filed; incomplete forms should be avoided and deficiency memos issued the same day if accepted. A flat amendment fee has been prescribed to deter frivolous filings, and the shipping line/agent bears primary responsibility for amendments and any adjudicated penalties, while consignees and brokers are not to be penalised.
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