TaxTMI 
TaxTMI 
Procedure for amendment/ conversion of free shipping bills to Export Promotion shipping bills and amendment/ conversion of shipping bills from one scheme to another scheme
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....IC NOTICE NO. 02/2017-18 Sub: Procedure for amendment/ conversion of free shipping bills to Export Promotion shipping bills and amendment/ conversion of shipping bills from one scheme to another scheme- Reg. Attention of all the importers, exporters, Customs Brokers, and other stake holders is invited to the Notification No. 35/2017 -Customs (N.T.), dated 11.04.2017 and Board Circular No. 36/20....
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....d by the Inspector posted in the concerned Port/ICD/Air Cargo Complex. He is required to scrutinize the documents in the light of the provisions of Section 149 of the Customs Act, 1962. He may require additional documents from the exporter/CB. After completing verification, he shall put up the file to the concerned Appraising Officer/ Supdt. for approval. On being satisfied and found in accordance....
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.... Officer posted in the concerned Port/ICD/ Air Cargo Complex. According to proviso to Section 149 of Customs Act "no amendment of a shipping bill shall be so authorised to be amended after the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were exported. Therefore, Customs Broker/ exporter should keep in mind the afore....
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....porter, in the light of the Board Circular No. 36/2010-Customs dated 23.09.2010 and other instructions / circulars, if any. In case of suspicion about genuineness of any documents, the Appraising Officer/ Supdt. may call for the records for verification of the particulars which are sought to be amended. He shall put up the file to the Assistant/ Deputy Commissioner of the concerned Port/ICD/Air Ca....