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.

[YAGAY andSUN]

Dear Dipak,

For the purpose of making amendments or correcting the mistakes on the records, you can withdraw but before the finalization of assessment. However, after goods are cleared, amendment is permissible on the basis of documentary evidence in existence at the time of clearance. For details, please check Section 149 of the Customs Act,

Regards

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

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.