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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.
Replies (1)
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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