https://www.taxtmi.com/circulars?id=55466 Amendment of an Import General Manifest may be filed only by the carrier or a person authorized by the carrier to issue delivery orders, and that filer must be registered with Customs; a CHA may submit the application but it must be signed by the carrier or its authorized person and state reasons. The Bill of Lading is the carrier's contract of carriage and evidence of title; Customs' role is limited to duty collection and prohibitions enforcement, not resolving ownership disputes. Consignee amendments require specified documents (Bill of Lading, packing list, signed invoice) and where identity changes occur, certification or indemnity bond and supporting proof. en-us Mon, 04 Feb 2008 00:00:00 +0530 Fri, 23 Dec 2016 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55466 Amendment of an Import General Manifest may be filed only by the carrier or a person authorized by the carrier to issue delivery orders, and that filer must be registered with Customs; a CHA may submit the application but it must be signed by the carrier or its authorized person and state reasons. The Bill of Lading is the carrier's contract of carriage and evidence of title; Customs' role is limited to duty collection and prohibitions enforcement, not resolving ownership disputes. Consignee amendments require specified documents (Bill of Lading, packing list, signed invoice) and where identity changes occur, certification or indemnity bond and supporting proof. Circulars Customs Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55466