TaxTMI 
TaxTMI 
Delayed, incomplete or incorrect filing of Import Manifest or Import Report
X X X X Extracts X X X X
X X X X Extracts X X X X
....5-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. 13/2005-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 bee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....omplete 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 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, theref....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ile 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. 6. Difficulty, if any may be brought to the knowledge of to Deputy / Assistant Commissioner in charge of Appraising Main (Export) through ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Line) Letter from Shipping Agent/ Line stating grounds on which request is made .Bill of Lading both Primary and Revised (Original/ Attested by Shipping Line) Signed Copy of Invoice/ Packing List (Original/revised) ⚫ 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 Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) Signed Copy of Invoice/Packing List (Original/Revised) Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) Either Explanation Letter from Shipping Ag....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e as the case may be. âš«EIR Copy/Lying Position High Seas Sales contract signed 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and vice-versa Change of Bill of Lading Number 22 Any Other Amendment: •Letter from Shipping Agent/ Line stating grounds on which request is made ⚫ Letter from Supplier/Shipper/Shipping line/Overseas Counterpart of Shipping Line as the case may be. ⚫ Bill of Lading both primary and Revised (Original/ Attested by Shipping Line) •Letter from Shipping Agent/ Line stating grounds on which request is made ⚫ NOC from 1st Consignee/2nd Consignee with IEC copy in the case of non-negotiable/ non transferable Bill of Lading. • Explanation Letter from 1st Consignee with IEC copy •Letter from Supplier/Shipper/Shipping line/Overseas Counterpart of Ship....