https://www.taxtmi.com/circulars?id=1622 Incomplete or incorrect filing of import manifests or import reports is not proper filing and may attract penalties if not corrected before the statutory filing deadline. Minor amendments can be made by shipping lines or agents with the proper officer's permission without adjudication; major amendments require prior permission and adjudication. Corrections made before the filing deadline will not attract penalty; uncorrected improper filings should be penalised and decided promptly, including by waiver of show cause notice where appropriate. en-us Fri, 11 Mar 2005 00:00:00 +0530 Sat, 28 Feb 2009 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1622 Incomplete or incorrect filing of import manifests or import reports is not proper filing and may attract penalties if not corrected before the statutory filing deadline. Minor amendments can be made by shipping lines or agents with the proper officer's permission without adjudication; major amendments require prior permission and adjudication. Corrections made before the filing deadline will not attract penalty; uncorrected improper filings should be penalised and decided promptly, including by waiver of show cause notice where appropriate. Circulars Customs Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1622