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Section 149 Customs ACT
Good Morning. Section 149 Customs ACT Is Amendment Of Bills For Importers. Okay. Which Section For Amendment for Exporters.
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Good morning, Gopala Krishna!
You’re right—Section 149 of the Customs Act deals with amendment of bills of entry for importers.
For Exporters — Amendment of Shipping Bills
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The corresponding section for exporters is Section 157 of the Customs Act, 1962.
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Section 157 allows the amendment of shipping bills and export declarations before clearance.
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This enables exporters to correct or modify the shipping bill details if needed, similar to how importers amend bills of entry under Section 149.
Quick summary:
| Purpose | Importers | Exporters |
|---|---|---|
| Amendment of Import Document | Section 149 (Bill of Entry) | Section 157 (Shipping Bill) |
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