TMI BlogDelayed, incomplete or incorrect filing of Import Manifest or Import ReportX X X X Extracts X X X X X X X X Extracts X X X X ..... , CBEC had categorised the amendments carried out in the IGMs as Major and Minor respectively. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Public Notice leaving no scope for ambiguity. D. Since the objective is to lend certainty to the amendment process with specific timelines, therefore, accepting incomplete forms should be avoided. In case an incomplete form for amendment is accepted for reasons to be recorded, a deficiency memo should be promptly issued the same day. E. All cases of Minor amendment should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. 4. 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 Customs Act, 1962. 5. If any difficulty is foreseen or arises out of the implementation of this notice, the same may be brought to the notice of the undersigned. (P. V. R. Reddy), Principal Commissioner, Custom House, Kandla - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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