TMI BlogDelayed, incomplete or incorrect filing of Import Manifest or Import Report - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ively. Further in the amending circular No. 44/2005-Customs, dated 24-11-2005, it was provided that the 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 simplification, reducing the overall dwell time at the Customs ports/ airports has been avowed objective of CBEC. Trade has been representing that owing to tedious process of IGM amendment, there is reluctance to avail the facility of advance/ Prior Bill of Entry. Board has examined these issues in detail and the following procedure is prescribed: 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 application along with all the required documents. For EDI sites, the electronic request for amendment should be made prior to approa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IGMs. Further, no amendment fee shall be levied in respect of a Bill of Entry filed under the proviso to sub-section (3) of Section 46 of the Customs Act, 1962 (52 of 1962) where the amendment is necessitated due to amendment in import manifest. f. The request for amendment shall be filed by the person in-charge of the conveyance or any person who has been authorized to issue delivery orders in favour of an importer, on the basis of which the custodian would deliver the imported goods. 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 or such other person as specified. No fine/penalty is required to be imposed on the consignee or others. No request for any amendment in the IGM from Custom Broker/Importer will be entertained. 5. While accepting requests for amendments, due precaution should be taken that requests for amendment to manifested items are accepted within the period stipulated in the Section 48 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l/ Attested by Shipping Line) Letter from Supplier/ Shipper/ Shipping line/ Overseas Counterpart of Shipping Line as the case may be. EIR Copy/Lying Position 5 Change/Addition of marks and number Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) Signed Copy of Invoice/Packing List (Original/Revised) 6 Conversion from local to TP/SMTP and vice-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 (without change of country) Bill of Lading both Primary and Revised (Original/Attested by Shipping Line) Letter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 15 Addition of extra entries (Line No. in 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 EIR Copy/ Lying position Confirmation from Boarding officer /De-stuffing report 16 Amendment in the quantity of goods already declared 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 the case may be. Signed Copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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