Good morning, Gopala Krishna!
You’re right—Section 149 of the Customs Act deals with amendment of bills of entry for importers.
The corresponding section for exporters is Section 157 of the Customs Act, 1962.
Section 157 allows the amendment of shipping bills and export declarations before clearance.
This enables exporters to correct or modify the shipping bill details if needed, similar to how importers amend bills of entry under Section 149.
| Purpose | Importers | Exporters |
|---|---|---|
| Amendment of Import Document | Section 149 (Bill of Entry) | Section 157 (Shipping Bill) |
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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CAclubindia
