Amendments of IGM - CBEC's Customs Manual 2023 - Customs

..... declared. (iii) Changing the date of the Bill of Lading mentioned in the IGM. (iv) Changing the Importer's/consignee name. (v) Commodity description. (vi) Conversion of general description of goods from cargo to un-accompanied baggage and vice-versa. (b) Minor Amendments: (i) Changing the Importers address only. (ii) Correcting any spelling mistakes. (iii) Conversion from one unit of measurement to another. (iv) Change in the container number (only alphabetic prefix and last 10th test numeri .....

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Amendments of IGM - CBEC s Customs Manual 2023 - Customs

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..... after the arrival of vessel or aircraft would not be treated as late filing. However, the veracity of the amendment would be examined by the Assistant/ Deputy Commissioner of Customs for the purpose of invoking penal provisions under Section 116 of the Customs Act, 1962. 6.4 Procedure for disposal of amendment applications within specified time limits have been prescribed by the Board. All minor amendments are expected to be approved on the same day while all major amendments are expected to be .....

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Amendments of IGM - CBEC s Customs Manual 2023 - Customs

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