https://www.taxtmi.com/circulars?id=58989 Amendments to the Import General Manifest (IGM) are categorised as minor or major. Minor amendments are to be approved the same day administratively by Superintendent or Appraiser level officers without adjudication or penalty where no fraud is involved. Major amendments are to be decided by Deputy/Assistant Commissioners and generally approved within 24 hours, with escalation for delays. The shipping line must submit a combined prescribed application with annexed supporting documents; incomplete forms will receive same-day deficiency memos. Liability for penalties attaches to the shipping line filing the IGM; consignees and brokers are not liable. en-us Tue, 29 May 2018 00:00:00 +0530 Wed, 11 Feb 2026 15:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58989 Amendments to the Import General Manifest (IGM) are categorised as minor or major. Minor amendments are to be approved the same day administratively by Superintendent or Appraiser level officers without adjudication or penalty where no fraud is involved. Major amendments are to be decided by Deputy/Assistant Commissioners and generally approved within 24 hours, with escalation for delays. The shipping line must submit a combined prescribed application with annexed supporting documents; incomplete forms will receive same-day deficiency memos. Liability for penalties attaches to the shipping line filing the IGM; consignees and brokers are not liable. Circulars Customs Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58989