Section 149 of The Customs Act,1962
Amendment of documents.
Save as otherwise provided in sections 30 and 41, the proper officer may, in his discretion, authorise any document, after it has been presented in the custom house to be amended 1[in such form and manner, within such time, subject to such restrictions and conditions, as may be prescribed]: 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.
Summary
- This provision gives customs officers the power to let people correct or amend import or export documents after they are submitted.
- It applies to documents presented in a custom house, except as specifically provided under other rules for arrival or departure manifests.
- Once goods are cleared for home use, stored in a warehouse, or exported, amendments are restricted.
- After clearance, warehouse deposit, or export, corrections are only allowed if backed by documentary proof that existed when the event happened.
- The correction process must follow the prescribed form, time limits, and conditions set by regulations.
Practical examples
FAQ
1. Can I change my bill of entry under Section 149 of the Customs Act, 1962, after my goods are cleared?
Yes, you can amend a bill of entry under Section 149 of the Customs Act, 1962, after clearance, but you must provide documentary evidence that was already in existence when the goods were cleared.
2. Who has the authority to approve an amendment under Section 149 of the Indian Customs Act?
The proper officer, who is the designated customs official in charge, has the discretion to authorize an amendment under Section 149 of the Indian Customs Act.
3. Are there any sections of the customs law that are excluded from Section 149 of the Customs Act, 1962?
Yes, Section 149 of the Customs Act, 1962, explicitly states that its rules apply except as otherwise provided in Section 30 and Section 41, which cover arrival and departure manifests.
Test yourself
1.Under Section 149 of the Customs Act, 1962, what is required to amend a shipping bill after the export goods have already been exported?
2.Which sections of the Customs Act, 1962, contain provisions that are saved from the general amendment rules of Section 149?
3.Under Section 149 of the Customs Act, 1962, what level of authority is granted to the proper officer when deciding whether to authorize an amendment of a presented document?
4.What happens under Section 149 of the Customs Act, 1962, if an importer wants to amend a warehousing entry before the goods are deposited in the warehouse?