Procedure of Post-Shipment Amendments under Sec. 149 of CA 1962

The following Public Notice was issued by the Commissioner of Customs (Export) Jawaharlal Nehru Customs House on 20th November 2009.

[Customs Public Notice No. 88 dated 20th November 2009]

In pursuance of the representation dated 22.09.2009 of the BCHAA and the discussion in the PTFC Meeting held on 30.09.2009, the procedure of post-shipment amendments under section 149 of the Customs Act, 1962 has been reviewed.

2.   Accordingly, it has been decided that the requests for post-shipment amendments shall be processed in the following manner:

a)   The CHA / exporter shall submit his request for post-shipment amendment in a file alongwith all supporting certified documents for verification to the TA / STA of the CFS concerned. As has been specified in the SO 34/2008 dated 01.08.2008, the exporter is required to fully justify that the error has crept in Shipping bill on account of feeding data during assessment / registration / clearance of the export consignment and amendment is sufficiently justified on the basis of the supportive documentary evidence in existence at the time the goods were exported.

b)   The TA / STA shall do a preliminary scrutiny of the documents submitted and in case of deficiency of documents the CHA / exporter may be informed to provide the requisite documents. He shall then put up the file to the Superintendent concerned.

c)   The Superintendent concerned shall thoroughly scrutinize the correctness of the amendment sought by the exporter in the light of the SO 34/2008 dated 01.08.2008 and forward the file to the AC/DC(X) along with comments whether the conditions of section 149 of Customs Act,1962 are fulfilled or not.

d)   If conditions of section 149 of Customs Act, 1962 are fulfilled, then the request may be considered by AC/DC(X).

e)   However, in terms of SO 34/2008 dated 01.08.2008, in case of the major post- shipment amendments, those involving change in the followings, such as 1. Quantity or Value, 2. Name of the Exporter/ Consignee, 3. Rate of duty / Sl. No. of DBK/DEPB Schedules, 4. License No., prior approval of the ADC / JC concerned has to be sought, before issuance of any amendment certificate.

3.   The post-shipment amendments shall ordinarily be examined and disposed of within a period of 30 days from the date of receipt of the request from the CHA/exporter. In case of delay beyond the stipulated period, the CHA / exporter may approach the JC / ADC concerned to resolve the matter.

F. No. S/12-Gen-32/09-10 AM(X)