https://www.taxtmi.com/circulars?id=60291 Minor IGM amendments are to be approved the same day by Superintendent-level officers or Appraisers without adjudication or penalty where no fraudulent intention exists; major amendments are generally to be approved within 24 hours by Deputy or Assistant Commissioners with escalation for delays. A combined prescribed application with required documents must be filed; incomplete forms should be avoided and deficiency memos issued the same day if accepted. A flat amendment fee has been prescribed to deter frivolous filings, and the shipping line/agent bears primary responsibility for amendments and any adjudicated penalties, while consignees and brokers are not to be penalised. en-us Wed, 03 May 2017 00:00:00 +0530 Fri, 22 Mar 2019 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60291 Minor IGM amendments are to be approved the same day by Superintendent-level officers or Appraisers without adjudication or penalty where no fraudulent intention exists; major amendments are generally to be approved within 24 hours by Deputy or Assistant Commissioners with escalation for delays. A combined prescribed application with required documents must be filed; incomplete forms should be avoided and deficiency memos issued the same day if accepted. A flat amendment fee has been prescribed to deter frivolous filings, and the shipping line/agent bears primary responsibility for amendments and any adjudicated penalties, while consignees and brokers are not to be penalised. Circulars Customs Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60291