https://www.taxtmi.com/circulars?id=53734 Post-shipment amendments to shipping bills are governed by section 149 of the Customs Act, 1962 and must be requested by the CHA or exporter to the Preventive Officer at the Export Documentation Centre with certified supporting documents showing the error arose during assessment, registration, or clearance and is supported by contemporaneous evidence. The Preventive Officer and Superintendent (EDC) scrutinize submissions and forward them to the AC/DC, who issues amendment certificates if section 149 conditions are met; major amendments require JC/ADC approval. en-us Fri, 31 May 2013 00:00:00 +0530 Sat, 07 Oct 2017 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53734 Post-shipment amendments to shipping bills are governed by section 149 of the Customs Act, 1962 and must be requested by the CHA or exporter to the Preventive Officer at the Export Documentation Centre with certified supporting documents showing the error arose during assessment, registration, or clearance and is supported by contemporaneous evidence. The Preventive Officer and Superintendent (EDC) scrutinize submissions and forward them to the AC/DC, who issues amendment certificates if section 149 conditions are met; major amendments require JC/ADC approval. Circulars Customs Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53734