TaxTMI 
TaxTMI 
Amendment of Import General Manifest- Reg.
X X X X Extracts X X X X
X X X X Extracts X X X X
....s and all others concerned is invited to the provisions of: Section 30 of the Customs Act, 1962 providing for delivery of an Import General Manifest (IGM) to the proper officer, or for its amendment/supplementation, by the person-in-charge of the vessel or any other person, as may be specified by the Central Government by notification in the Official Gazette; Notification No. 111/2003 Cus (NT)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion are being allowed even when made by CHAs, even though they are not the persons authorized to issue the delivery orders. Similarly, applications for amendment with respect to the name of consignees are being denied or delayed on the ground of absence or denial of an NOC from the original consignee, or that it is the original consignee who holds the original Bill of Lading. 4. It must be kept i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Shipper, who that rightful owner is. The Customs job is collection of Customs duty and enforcement of prohibitions, if any, on the imported goods. Section 30(3) of the Act which does, of course, allow discretion to the proper officer to allow the amendment of the IGM or otherwise with respect to the Customs law and not the alleged interests of an individual consignee. In any other case, a Customs ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....or amendment of an IGM on behalf of the carrier or their authorized person. But the application must be signed by the carrier themselves or the person authorized by them and not the CHA, clearly stating the reason for seeking the amendment. (iv) The following documents, in particular, are required along with the application for amendment of consignees name and other particulars in the IGM. (a)....