TaxTMI 
TaxTMI 
Delayed, incomplete or incorrect filing of Import Manifest or Import Report
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....port - Reg. Attention of all importers, exporters, customs brokers, members of general trade, and all other stakeholders is invited to the CBEC Circular No. 14/2017-Customs, dated 11th April, 2017 [F. No. 450/198/2015-Cus IV], which invites attention to Board's Circular No.13/2005-Cus, dated 11.03.2005 & 44/2005-Cus, dated 24.11.2005, on the above mentioned subject. 2. In the Circular No. 13/20....
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.... there is reluctance to avail the facility of advance/ prior bill of entry. Board has examined these issues in detail and the following procedure is prescribed: a. In order to ensure that all amendment applications are disposed off within specified time limits, it is desired that all minor amendments are approved on the same day of the submission of complete application along with all the requir....
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....pproved 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 ....
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....plemented, on payment of prescribed fees, if he is satisfied that there is no fraudulent intention. The said regulations have also been amended vide Notification No.36/2017-Customs (N.T.), dated 11th April, 2017 to revise the fee(s) for carrying out amendments. The quantum of fee has been revised upwards so as to calibrate it to the realistic levels and also to discourage the tendency to file amen....