TaxTMI 
TaxTMI 
Delayed, incomplete or incorrect filing of Import Manifest or Import Report
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....e mentioned 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 consideration may be given to the circumstances of amendment. 3. These measures have been in place for quite some time. Apart from bringing in simplification, reducing the overall dwell time at the ports/ airports has been a....
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....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 whether the amendment is major or minor along with the required documents indicated against each type of amendment mentioned in the annexure to the application form appended to this Public Notice leaving no scope for ambiguity. d. Since the objective is to lend certainty to the amendment process with specific timelines, therefore, submission of incomplete forms should be avoided. In case an incomplete form for amendment with reasons is submitted, a deficiency memo would be promptly issue....
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....e 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. 6. Difficulty, if any, may be brought to the knowledge of the Deputy/Assistant Commissioner (Import). - Sd - (Dr. D. K. Srinivas) (Commissioner of Customs ============= Document 1 Application for Amendment (On Letter head of Shipping Line) To, Deputy/ Assistant Commissioner of Customs, Import Noting, Subjec....
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....Attested by Shipping Line) Letter from Supplier/ Shipper/ Shipping line/ Overseas Counterpart of Shipping Line as the case may be. EIR Copy/Lying Position Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) Signed Copy of Invoice/Packing List (Original/Revised) âš« Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) Either Explanation Letter from Shipping Agent/ Line or SEZ Bill of Entry Assessed by SEZ officer as the case may be. Explanation Letter from Shipping Agent / Line in case of error by shipping line else in other cases SEZ Bill of Entry Assessed by SEZ officer. Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) âš« Letter from Sup....
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....ndment 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 CB is appointed) or application from High Seas Sales buyer, IEC copy of both the buyer and the seller. Letter from Shipping Agent Line stating grounds on which request is made Transshipment copy IGM Copy. S. Amendment Type No. (Major) Tick the appropriate 15 Addition of extra entries (Line No. in IGM) 16 Amendment in the q....