https://www.taxtmi.com/circulars?id=59986 IGM amendments are split into major and minor categories: minor amendments to be approved same day by Superintendent or Appraiser, major amendments generally within 24 hours by Deputy/Assistant Commissioner with escalation for delays; a prescribed combined application and annexed document list must be used; minor amendments are administrative without routine adjudication where no fraudulent intent exists; a flat amendment fee applies with specified exemption; only the person in charge of the conveyance or authorised delivery order issuer may request amendments and the shipping line bears liability for penalties arising from IGM amendments. en-us Wed, 26 Apr 2017 00:00:00 +0530 Mon, 04 Mar 2019 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59986 IGM amendments are split into major and minor categories: minor amendments to be approved same day by Superintendent or Appraiser, major amendments generally within 24 hours by Deputy/Assistant Commissioner with escalation for delays; a prescribed combined application and annexed document list must be used; minor amendments are administrative without routine adjudication where no fraudulent intent exists; a flat amendment fee applies with specified exemption; only the person in charge of the conveyance or authorised delivery order issuer may request amendments and the shipping line bears liability for penalties arising from IGM amendments. Circulars Customs Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59986