https://www.taxtmi.com/circulars?id=59397 Amendment before LEO is processed by the Inspector and approved by the Appraising Officer/Superintendent after verification of documents under statutory amendment conditions; suspected evasion is referred to investigative officers. Post-shipment amendments require a documented application with supporting evidence, assignment of a file number, scrutiny by the Appraising Officer/Superintendent, issuance of a deficiency memo if needed, and final approval by the Assistant/Deputy Commissioner when documentary-evidence requirements are satisfied. en-us Fri, 12 Jan 2018 00:00:00 +0530 Thu, 31 Jan 2019 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59397 Amendment before LEO is processed by the Inspector and approved by the Appraising Officer/Superintendent after verification of documents under statutory amendment conditions; suspected evasion is referred to investigative officers. Post-shipment amendments require a documented application with supporting evidence, assignment of a file number, scrutiny by the Appraising Officer/Superintendent, issuance of a deficiency memo if needed, and final approval by the Assistant/Deputy Commissioner when documentary-evidence requirements are satisfied. Circulars Customs Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59397