Customs - Delayed, incomplete or incorrect filing of Import Manifest or Import Report - Draft Circular
BOARD has issued a draft Circular to prescribe the procedure for IGM amendment. The 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.
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 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. dated 2.5.12 by notifying Superintendent of Customs and Central Excise or Appraiser as proper officer for Section 30 (minor amendments). Since the proper officer for purposes of Section 30 Superintendent of Customs and Central Excise or Appraiser (minor amendments), therefore, consequent changes in respect of notifying the proper officer for purposes of Section 149 have also been carried out. (obviously something is missing in this sentence.)
b. All major amendments will generally be approved within 24 hours of the submission of the complete application. Delays beyond the laid down timelines are to be necessarily escalated and brought 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 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 decided administratively without recourse to adjudication or levy of penalty. Levy of Fee (Customs Documents) Regulations, 1970 allows the proper officer 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 Rs. 2000 has been provided for amendment of IGMs.
Further, no amendment fee shall be levied in respect of Bill of Entry filed under the provisos 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 in the case of a prior Bill of Entry.
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.
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.
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. 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.
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.
Your comments/suggestions can be sent to dircus@nic.in or shaifali.singh@icegate.gov.in till 14th Oct.