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of <h1>Section 30(3) Customs Act: Amend Import Manifests with Fees, No Fraud; Major/Minor Changes Processed Swiftly</h1> Section 30(3) of the Customs Act, 1962, allows amendments to Import General Manifests (IGM) upon payment of fees, provided no fraudulent intent is involved. Amendments are classified as major or minor. Major amendments include changes like adding entries, altering quantities, or changing consignee details, while minor amendments involve address corrections or unit conversions. Adjudication is necessary only for major amendments with fraudulent implications. Amendments post-arrival are not considered late but are subject to verification. The Board mandates prompt processing of amendment applications, with minor ones approved the same day and major ones within 24 hours.
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