Is it possible to amend a filed shipping bill and claim benefit of DFIA?
(DFIA has been received after filing Shipping Bill)
ramamohan
(Sr. Executive -operations)
(25 Points)
Replied 21 December 2020
Amendment of documents.— the proper officer may, as per Sec 149 of CA , in his discretion, authorise any document, after it has been presented in the custom house to be amended: Provided that no amendment of a bill of entry or a shipping bill or bill of export shall be
so authorised to be amended after the imported goods have been cleared for home consumption or
deposited in a warehouse, or the export goods have been exported, except on the basis of documentary
evidence which was in existence at the time the goods were cleared, deposited or exported, as the case
may be.
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