Post-shipment amendments must be supported by documentary evidence at export and follow prescribed procedural review and escalation. Post-shipment amendments are allowed only on the basis of documentary evidence existing at the time of export under Section 149. Exporters or customs brokers must submit certified supporting documents; the Inspector conducts preliminary scrutiny and the Superintendent records whether Section 149 conditions and any negligence are present before forwarding to AC/DC. Minor amendments without revenue impact are delegated to ACs/DCs; major amendments (quantity/value, exporter/consignee name, duty rate/schedule, licence number) require prior ADC/JC approval. Requests should ordinarily be disposed of within thirty days, with escalation to JC/ADC for delays.
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.
Post-shipment amendments must be supported by documentary evidence at export and follow prescribed procedural review and escalation.
Post-shipment amendments are allowed only on the basis of documentary evidence existing at the time of export under Section 149. Exporters or customs brokers must submit certified supporting documents; the Inspector conducts preliminary scrutiny and the Superintendent records whether Section 149 conditions and any negligence are present before forwarding to AC/DC. Minor amendments without revenue impact are delegated to ACs/DCs; major amendments (quantity/value, exporter/consignee name, duty rate/schedule, licence number) require prior ADC/JC approval. Requests should ordinarily be disposed of within thirty days, with escalation to JC/ADC for delays.
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