Reviewing of procedures of post-shipment amendments under Sec. 149 of the Customs Act 1962

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....e BCHAA and the discussion in the PTFC Meeting held on 30.09.2009, the procedure of post-shipment amendments under section 149 of the Customs Act, 1962 has been reviewed. 2. Accordingly, it has been decided that the requests for post-shipment amendments shall be processed in the following manner: a) The CHA/exporter shall submit his request for post-shipment amendment in a file alongwith all su....

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.... sought by the exporter in the light of the SO 34/2008 dated 01.08.2008 and forward the file to the AC/DC(X) along with comments whether the conditions of section 149 of Customs Act,1962 are fulfilled or not. d) If conditions of section 149 of Customs Act, 1962 are fulfilled, then the request may be considered by AC/DC(X). e) However, in terms of SO 34/2008 dated 01.08.2008, in case of the maj....