Delayed, incomplete or incorrect filing of Import Manifest of Import Report- Regarding-

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....ce Department of Revenue Central Board of Excise & Customs Subject: Delayed, incomplete or incorrect filing of Import Manifest of Import Report- Regarding- I am directed to invite your attention to Board's Circular No. 110/2003-Cus, dated 22.12.2003 and Ministry's letter issued vide F.No.450/108/2004-CUS-IV dated 31.12.04. The intention of these prevailing instructions is to ensure tha....

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....lly carried out can be divided broadly into two categories- Minor and Major. MAJOR AMENDMENTS: (i) Addition of extra entries (Line numbers in the IGM) (ii)Amendment in the quantity of goods already declared; (iii)Changing the date of the Bill of Lading mentioned in the IGM; (iv) Changing the Importer's/consignee name; (v) Commodity description. (vi) Conversion of general descr....

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..../ Import Report is put up to the proper officer for adjudication and subsequent amendments also delays the clearance of consignments and adds to dwell time. 3. It has been decided by the Board that no penalty should be imposed if the import manifest/ import report is corrected before the deadline for filing the import manifest/ import report as provided in law, ends. Minor amendments as li....