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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.... CUSTOM HOUSE, 15/1 STRAND ROAD, KOLKATA- 700001 (WB) Date: 24-03-2026 PUBLIC NOTICE NO. - 06 /2026 Subject: 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 - regarding. Attention of all Exporters, Custodians, and other Stakeholders is ....

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....en 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 disruption in maritime routes, vessels carrying export cargo from India may be unable to reach their destination ports or may be required to a....

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....ms 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 Customs Act, 1962, it is clarified that where amendment or cancellation of export documents becomes necessary solely due to force majeure cir....

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....tant 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 circumstances and not on account of avoidable errors or omissions on the part of the exporter, allow the amendment or cancellation without levyi....