Try out the Virtual Legal Assistant
to build your case briefs as you use the website and to professionally manage your legal research. Become a Premium Member
and enjoy ad-free experience. Free for three months
and pay only if you like it.
Central Government Act
Section 149 in the Customs Act, 1962
149. 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 customs house to be amended: Provided that no amendment of a bill of entry or 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.