Is amendment of adding or deleting line number in IGM allowed.
As you know, Import General Manifest filing with customs by carrier of goods is a legal requirements of Government of any country on arrival of goods or before arrival of goods at final customs location.
If satisfies that there is no fraudulent intention on amendment of IGM, Customs department permits to amend Import General Manifest (IGM) subjected to payment of necessary fee along with the supporting documents.
The necessary application has to be filed with customs after paying requisite fee to emend Import General Manifest. In India, such amendments are carried out as per the guidelines of Section 30(3) of Indian Customs Act 1962.
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