TaxTMI 
TaxTMI 
Delayed, incomplete or incorrect filing of Import Manifest or Import Report - Regarding
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.... incomplete or incorrect filing of Import Manifest or Import Report - Regarding. Kind reference is invited to CBEC Circular No.'s 13/2005-Customs, dated 11-3-2005 & Circular No. 44/2005-Cus., dated 24-11-2005 on the above subject. 2. In the Circular No. 13/2005-Customs, dated 11.3.2005, CBEC had categorised the amendments carried out in the IGMs as Major and Minor respectively. Further in the amending circular No. 44/2005-Customs, dated 24-11-2005, it was provided that the need for adjudication will arise only in cases of major amendment involving fraudulent intention or substantial revenue implication. It was the view of the CBEC that the penal action is not initiated mechanically in all cases of IGM amendment and that due considerat....
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....nts will generally be approved within 24 hours of the submission of the complete application. Delays beyond the laid down timelines are to be necessarily escalated and brought to the notice of Additional/Joint Commissioner in charge. All major amendments shall continue to be approved by the concerned Deputy Commissioner or the Assistant Commissioner as the case may be. c. A combined application in the prescribed Form shall be submitted by the shipping line irrespective of the major or minor amendment(s) along with the required documents indicated against each type of amendment mentioned in the Annexure to the Application Form appended to this Circular leaving no scope for ambiguity. d. Since the objective is to lend certainty to the ame....
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....h the Shipping Line/Agent, as they file IGM with Customs under section 30 of Customs Act, 1962. It is, therefore, clarified that the fine/penalty imposed, if any, upon adjudication in such cases, shall be payable by the Shipping Line only or such other person as specified. No fine/penalty is required to be imposed on the consignee or others. No request for any amendment in the IGM from Custom Broker/Importer will be entertained. 5. While accepting requests for amendments, due precaution should be taken that requests for amendment to manifested items are accepted within the period stipulated in the Section 48 of the Customs Act, 1962. Yours faithfully (Zubair Riaz) Director (Customs) Application for Amendment (On Letter head of Shippi....
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....pping Line) * Signed Copy of Invoice/ Packing List Original/revised 4 Change in container No. (only alphabetic prefix and the last 10th test numerical) * Bill of Lading both Primary and Revised (Original/ Attested by Shipping Line) * Letter from Supplier/ Shipper/ Shipping line/ Overseas Counterpart of Shipping Line as the case may be. * EIR Copy/Lying Position 5 Change/Addition of marks and number * Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) * Signed Copy of Invoice/Packing List (Original/Revised) 6 Conversion from local to TP/SMTP and vice-versa * Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) * Either Explanation Letter from Shipping Agent / Li....
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....by both the buyer and seller and duly notarised. In the cases where the HSS Contract is not notarised, the same is required to be attested by the authorized signatory of Bankers. The date of Contract / Notarisation/Attestation by the bankers should be not later than the date of the IGM. (In case the same is later than the IGM date, the amendment should be dealt as a major amendment.) * Non-negotiable copy of Bill of Lading in original. If same is not available, then a photocopy of such Bill of Lading duty authenticated by Shipping Line/Steamer Agent/ Custom Broker; * High Seas Sale Invoice and Commercial Invoice in original or a duly attested Copy thereof; * Authority letter for Custom Broker from High Seas Sales buyer in original (if....