Levy of fee for amendment or cancellation of export documents in cases of withdrawal of export consignments due to force majeure circumstances - Section 143AA of the Customs Act, 1962
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Force majeure fee waiver for export document amendments applies when consignments are withdrawn due to shipping or logistics disruption. Fee for amendment or cancellation of export documents may be waived when export consignments are withdrawn from the Customs area or documents require change solely due to force majeure circumstances beyond the exporter's control. The proper officer may allow such amendment or cancellation without the prescribed fee, on being satisfied from supporting evidence that the request arises from unavoidable shipping, port, airport, or cargo disruptions and not from avoidable error or omission.
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.
Force majeure fee waiver for export document amendments applies when consignments are withdrawn due to shipping or logistics disruption.
Fee for amendment or cancellation of export documents may be waived when export consignments are withdrawn from the Customs area or documents require change solely due to force majeure circumstances beyond the exporter's control. The proper officer may allow such amendment or cancellation without the prescribed fee, on being satisfied from supporting evidence that the request arises from unavoidable shipping, port, airport, or cargo disruptions and not from avoidable error or omission.
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