Circular No.ES/31 /2017-18 April 13, 2017
To: Members of the Council
Sub: Delayed, incomplete or incorrect filing of Import Manifest or Import Report
CBEC has issued a Circular No. 14/2017- Customs dated 11.04.2017 regarding the delayed, incomplete or incorrect filing of Import General Manifest (IGM) or Import Report.
Attention is invited of the Members of Trade to CBEC Circular No. 13/2005- Customs dated 11.03.2015 wherein CBEC had categorised the amendments carried out in the IGMs as Major and Minor respectively, and Circular No. 44/2005- Cus dated 24.11.2005 wherein 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.
In this regard, members of Trade had sent representations to CBEC about the tedious process of IGM amendment, and the reluctance to avail the facility of advance/ Prior Bill of Entry.
In view of the above, CBEC has examined these issues and prescribed the procedures given in the above Circular No. 14/2017- Customs.
Further it is also informed that 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.
Hence, it is, therefore, clarified that the fine/penalty imposed, if any, upon adjudication in such cases, shall be payable by the Shipping 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.
Members may kindly make note of the same.
V. ANIL KUMAR