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 ..... 2. In the Circular No. 13/2005-customs dated 11.3.2005, CBEC had categorised the amendments carried out in the IGMs as major amendments and minor amendments. The amending circular No. 44/2005-Customs dated 24-11-2005, provided that the need for adjudication would 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 ought not to be initiated mechanically in all cases of IGM amendment and that due consideration needed to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner 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 Public Notice leaving no scope for ambiguity. d. Since the objective is to lend certainty to the amendment process with specific timelines, submission of incomplete forms should be avoided. In case an incomplete form for amendment is accepted for reasons to be recorded, a deficiency memo shall be issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pping 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. It has been decided that while accepting requests for amendments, due precaution shall be taken to ensure that requests for amendment to manifested items are accepted within the period stipulated in Section 48 of the Customs Act, 1962. 6. Difficulties, if any, may be brought to the notice of the undersigned. (Dr. M. SUBRAMANYAM) COMMISSIONER - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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