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 and SUN]

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 declarations allowed before assessment; post clearance amendments require documentary evidence under statutory provision. Withdrawal of an IGM or Bill of Entry is permissible to correct records before the finalization of assessment; after goods are cleared, amendments are allowed only on the basis of documentary evidence that existed at the time of clearance, pursuant to the applicable statutory provision.