TaxTMI 
TaxTMI 
Delayed, Incomplete or Incorrect filing of Import Manifest or Import Report
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....rect filing of Import Manifest or Import Report -reg. Attention of the Importers, Customs Brokers, Steamer Agents, Liners and the members of Trade is invited to the Board's Circular No. 14/2017-Customs dated 11.04.2017, detailing the Circular No. 13/2005-Cus. dated 11.03.2005 and Circular No.44/2005-Cus. dated 24.11.2005, on the above mentioned subject. 2. In the Circular No. 13/2005-cus....
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....mendment, there is reluctance to avail the facility of advance/ Prior Bill of Entry. In the light of these, Board has examined these issues in detail and prescribed the following procedure: 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 a....
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.... major amendments will generally be approved 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 ....
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....r officer to permit an IGM to be amended or supplemented, on payment of prescribed fees, if he is satisfied that there is no fraudulent intention. The said regulations were also amended vide notification No.36/2017-Customs (N.T.) dated 11^th 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 d....