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 Notification No. 36/2017-Customs (N.T.) dated 11thApril, 2017 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. 1000/- has been provided for amendment of IGMs.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
NEW DELHI

NOTIFICATION NO. 36/2017-Customs (NT), Dated: April 11, 2017

In exercise of the powers conferred by clause (a) of sub-section (2) of section 157, read with clause (1) of sub-section (2) of section 158, of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations further to amend the Levy of Fees (Customs Documents) Regulations, 1970, namely:-

1. (1) These regulations may be called the Levy of Fees (Customs Documents) Amendment Regulations, 2017.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Levy of Fees(Customs Documents) Regulations, 1970, in regulation 3, for the TABLE, the following table shall be substituted, namely:-

“Table

S.No
Purpose
Rate
(1)
(2)
(3)
(i)
Amendment of import manifest or export manifest including supplementation thereof.
Rs.1000.00;
(ii)
amendment of vessel’s name in a Shipping Bill.
Rs.1000.00;
(iii)
amendment of particulars (other than vessel’s name) in a Shipping Bill.
Rs.1000.00;
(iv)
amendment of particulars in a port clearance application.
Rs.1000.00;
(v)
amendment of port on Outward Entry application.
Rs.1000.00;
(vi)
amendment of Supplementation of a Short-shipment notice.
Rs.1000.00;
(vii)
cancellation of any document.
Rs.1000.00;
(viii)

supply of certified copies of-

(a) a bill of entry, if the request is made prior to the passing of an order under section 46 or section 60

(b) a customs document relating to imports other that referred to an item (a)

(c) a shipping bill, if the request is made prior to the passing of an order under section 51

(d) a customs document relating to exports other than that referred to in item (c)

Rs. 100.00;

Rs. 100.00;

Rs.100.00;

Rs.100.00;

(ix)

(a) amendment of prior Bill of Entry filed under the proviso to subsection (3) of section 46 of the Customs Act, 1962 (52 of 1962).

(b) amendment of Bill of Entry other than those at (a) above.

Nil;

Rs.1000.00.”

[F.No.450/198/2015-Cus IV]

(Zubair Riaz)
Director (Customs)

Note:- The principal regulation was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 4018, dated the 26th December, 1970 and was last amended vide notification number 55/1992-Customs (N.T.) dated 30th July, 1992 published vide number S.O. 574 (E) dated the 30th July, 1992.

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