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of <h1>Customs Outlines Procedures for Post-Shipment Amendments to Shipping Bills u/s 149 of the Customs Act.</h1> The circular from the Office of the Commissioner of Customs in Ahmedabad outlines procedures for processing post-shipment amendment requests to Shipping Bills, as per Section 149 of the Customs Act, 1962. Exporters or Customs Brokers must submit requests with supporting documents to justify errors in data entry during assessment or clearance. Inspectors conduct preliminary checks, while Superintendents review and forward files with comments on compliance with Section 149. Minor amendments with no revenue impact are handled by Assistant/Deputy Commissioners. Major amendments require Additional/Joint Commissioner approval. Requests should be resolved within 30 days, with escalation options for delays.
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