https://www.taxtmi.com/circulars?id=59941 Procedural rules distinguish major and minor amendments to the Import General Manifest (IGM): minor amendments are to be approved same day by Superintendent or Appraiser under Section 30 and processed administratively without adjudication where no fraud is involved; major amendments are to be approved by Deputy or Assistant Commissioners generally within twenty four hours with escalation for delays. A combined application form with specified supporting documents must be used by shipping lines, amendment fees are revised to a flat amount to discourage filings, and liability for penalties rests with the shipping line. en-us Wed, 31 May 2017 00:00:00 +0530 Fri, 01 Mar 2019 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59941 Procedural rules distinguish major and minor amendments to the Import General Manifest (IGM): minor amendments are to be approved same day by Superintendent or Appraiser under Section 30 and processed administratively without adjudication where no fraud is involved; major amendments are to be approved by Deputy or Assistant Commissioners generally within twenty four hours with escalation for delays. A combined application form with specified supporting documents must be used by shipping lines, amendment fees are revised to a flat amount to discourage filings, and liability for penalties rests with the shipping line. Circulars Customs Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59941