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    <title>Notification No. 40/2012-Cus (N.T.) dated 02.05.2012 as amended by Notification No. 35/2017-Cus (NT), dated 11.04.2017 - Amendment of Bill of Entry under Section 149 of Customs Act, 1962</title>
    <link>https://www.taxtmi.com/circulars?id=60089</link>
    <description>Amendment reallocates proper officer duties under Section 149 for Bill of Entry amendments: Deputy/Assistant Commissioners act as proper officers for amendments after grant of clearance orders, while Superintendents of Customs or Appraisers act as proper officers for amendments before grant of clearance orders. Officers must implement the amended notification and treat the Public Notice as a standing order, with implementation difficulties to be reported to the Deputy/Assistant Commissioner in charge of Appraising Main (Import).</description>
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      <description>Amendment reallocates proper officer duties under Section 149 for Bill of Entry amendments: Deputy/Assistant Commissioners act as proper officers for amendments after grant of clearance orders, while Superintendents of Customs or Appraisers act as proper officers for amendments before grant of clearance orders. Officers must implement the amended notification and treat the Public Notice as a standing order, with implementation difficulties to be reported to the Deputy/Assistant Commissioner in charge of Appraising Main (Import).</description>
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