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Comments/suggestions invited on draft cirular on delayed, incomplete or incorrect filing of Import Manifest or Import Report

News and Press Release - Dated:- 4-10-2016 - F.No.450/198/2015-CusIV Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs 227B, North Block New Delhi, the __ September, 2016 To, All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) /Principal Director General/ Director General, DRI All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise All Principal Commissioners/Commissioners of Customs .....

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y. Further in the amending circular No. 44/2005-Cus., dated 24-11-2005, it was provided that 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 been in place for quite some time. Apart from bringing in simplifi .....

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he same day of the submission of complete application along with all the required documents. For EDI sites, the electronic request for amendment should be made prior to approaching the officer with the documents. Further, in order to decentralise the minor amendment process, necessary changes have been carried out in the notification No. 40/2012-Cus (N.T.) dated 2.5.12 by notifying Superintendent of Customs and Central Excise or Appraiser as proper officer for Section 30 (minor amendments). Sinc .....

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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 the major or minor amendment(s) along with the required documents indicated against each type of amendment mentioned in the Annexure to the Application Form appended to this Circular leaving no scop .....

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er 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 have also been amended vide ___/2016-Cus (N.T.) dated___ 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 discourage the tendency to file amendments. A flat fee of ₹ 2000 has been provided for amendment of IGMs. Further, no amendm .....

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s. g. While adjudication should be done in the case of Major amendments, Penal action should be not initiated mechanically and that due consideration may be given to the circumstances of amendment. 4. The responsibility of amendment in the IGM rests solely with the Shipping Line/Agent, as they file 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. .....

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Commissioner of Customs, Import Noting, ___ __________. Subject: Application for Amendment in the IGM 1. Name and Address of Shipping Line: ___________________________________________ _________________________________________________ 2. IGM No._____________________ Item No. ____________Date: ____________ 3. MBL No.______________________________ Date:____________ HBL No.____________________________ Date:____________ 4. Consignee Name___________________ IEC No. ________________________ 5. Amendmen .....

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equired 1 Change in Importer s Address Bill of Lading both Primary and Revised(Original / Attested by Shipping Line) IEC Copy 2 Correcting any spelling mistake Bill of Lading both Primary and Revised (Original/ Attested by Shipping Line) Letter from Shipping Agent/ Line stating grounds on which request is made 3 Conversion from one unit of measurement to another Bill of Lading both Primary and Revised (Original/ Attested by Shipping Line) Signed Copy of Invoice/ Packing List (Original/revised) 4 .....

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ce-versa Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) Either Explanation Letter from Shipping Agent / Line or SEZ Bill of Entry Assessed by SEZ officer as the case may be. * Explanation Letter from Shipping Agent / Line in case of error by shipping line else in other cases SEZ Bill of Entry Assessed by SEZ officer. 7 Port of loading Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) Letter from Supplier/ Shipper/ Shipping line/ Overseas C .....

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Attested by Shipping Line) Signed Copy of Invoice/ Packing List (Original/Revised) 11 Number of packages(no change in weight) Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) Signed Copy of Invoice/Packing List (Original/ Revised) 12. Seal Number 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 13 High Sea Sales High .....

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otocopy of such Bill of Lading duty authenticated by Shipping Line/Steamer Agent/ Custom Broker; High Seas Sale Invoice and Commercial Invoice in original or a duly attested Copy thereof; Authority letter for Custom Broker from High Seas Sales buyer in original (if CB is appointed) or application from High Seas Sales buyer, IEC copy of both the buyer and the seller. 14 HUB SMTP for LCL cargo Letter from Shipping Agent/ Line stating grounds on which request is made Transshipment copy IGM Copy. S. .....

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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. Signed Copy of Invoice/ Packing List (Original/Revised) 17 Changing the date of the Bill of Lading in the IGM Bill of Lading both primary and Revised (Original/ Attested by Shipping Line) Letter from Shipping Agent/ Line stating grounds on which request is made Letter from Supplier/Shipper/Shipping line/Overseas Counterpart of Shipping Line as .....

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