Amendment of Import General Manifest- Reg.
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....fest- Reg. Attention of the Trade, importers, exporters 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 notificati....
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.... amendment/supplementation of the IGM. Applications for IGM amendment/supplementation 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 t....
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....oods to the rightful consignee. It is the carrier who is to decide on instructions of 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 a....
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....Import Manifest (Vessels) Regulations, 1971. (iii) A CHA may deliver to the Customs an application for 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 particul....
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