WITHDRAWL OF IGM OR BILL OF ENTRY.

[VINOD KUMAR]

DEAR EXPERT. WHETHER IT IS POSSIBLE TO WITHDRAW THE IGM OR BILL OF ENTTY WHICH HAS BEEN FILED BY CHA ON BEHALF OF IMPORTER. THANKS AND REGARDS.

AI Summary

Withdrawal of Import Documents Possible Before Final Assessment; Amendments Post-Clearance Need Evidence Per Section 149 of Customs Act. An individual inquired about the possibility of withdrawing an Import General Manifest (IGM) or Bill of Entry filed by a Customs House Agent (CHA) on behalf of an importer. The response clarified that withdrawal is possible for amendments or corrections before the finalization of assessment. After goods are cleared, amendments can still be made but require existing documentary evidence from the time of clearance. Reference is made to Section 149 of the Customs Act for further details.