Customs Act, 1962 — Chapter XVII: Miscellaneous
149. Amendment of documents
Save as otherwise provided, the proper officer may authorise amendment of any document presented under this Act after it has been presented, subject to such conditions as prescribed. Proviso: no amendment of a bill of entry/shipping bill/bill of export is authorised after the goods have been cleared for home consumption/deposited in a warehouse/exported, except on the basis of documentary evidence that was in existence at the time the goods were cleared, deposited or exported, as the case may be.
