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        Customs

        Where amendment or cancellation of export documents is...

        Fee waiver for export document amendment due to force majeure permitted; officers may waive prescribed fee upon supporting evidence.

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                          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.
                                Where amendment or cancellation of export documents is necessitated solely by force majeure affecting international shipping and logistics, officers may permit such amendment or cancellation without insisting on payment of the fee prescribed under the Levy of Fees (Customs Documents) Regulations, 1970, relying on powers in section 143AA. The waiver applies where disruption arises from cancelled/rescheduled sailings or flights, carrier service suspension, port or airport disruptions, natural disasters, government transport restrictions, or comparable circumstances. Requests must be supported by carrier or port communications and the officer must be satisfied the cause is beyond the exporter's control; applies to all customs stations and is time limited.
                                Note: It is a system-generated summary and is for quick reference only.
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