Delayed, incomplete or incorrect filing of Import Manifest or Import Report

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....us, dated 24.11.2005, on the above 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. Apart from bringing in simplification, reducing the overall dwell time at the ports has been avowed objective of CBEC. Trade h....

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....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 issued the same day. e. All cases of minor amendme....