Levy of fee for amendment or cancellation of export documents in cases of withdrawal of export consignments due to force majeure circumstances - Section 143AA of the Customs Act, 1962

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....f Revenue) (Central Board of Indirect Taxes & Customs) Room No. 16049, Kartvaya Bhavan-1, New Delhi, the 10th March, 2026. To, The Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs (Preventive) / Customs and Central Tax) All Principal Commissioners/ Commissioners of Customs / Customs (Preventive) All Principal Director Generals / Director G....

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....has been prescribed for amendment or cancellation of customs documents including Shipping Bills and related documents. 3. The Board has taken note of the prevailing disruptions in international shipping and logistics routes arising from the ongoing crisis in the Middle East region. It has been brought to the notice of the Board that due to the closure of the Strait of Hormuz and the consequent ....

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....h cases arises due to these exceptional circumstances or other force majeure and not due to any lapse on the part of the exporter or the Customs Broker. 4. In view of the exceptional situation affecting international shipping routes and export logistics arising from the closure of the Strait of Hormuz, and in exercise of the powers conferred under sub-clauses (c) and (d) of section 143AA of the....

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....nces beyond the control of the exporter. 6. Exporters or authorised Customs Broker shall submit requests to the jurisdictional Deputy/Assistant Commissioner of Customs, supported by evidence such as airline/shipping line communications, port/airport notices, or other relevant documents. The proper officer may, after being satisfied that the amendment or cancellation arises solely due to such ci....