Amendment of documents
Section 149 of the Customs Act, 1962 deals with 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 [in such form and manner, within such time, subject to such restrictions and conditions, as may be prescribed]: Provided The Act came into force on 01 Feb 1963.
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.
Section 149, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Commr. of Customs vs Man Industries (i) LTD
Court's Decision & Legal Precedent
The amendment of documents in customs transactions is a permissible procedure that falls squarely within the scope of Section 149 of the Customs Act, 1962, and therefore cannot be challenged or prevented by customs authorities on the ground that such amendment is improper or outside the legal framework.
On this section: The court held that the amendment of documents is squarely covered under Section 149 of the Customs Act, 1962, establishing that such amendments are permissible within the legal framework governing customs procedures.
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Union of India vs Sterlite Optical Technologies LTD
Court's Decision & Legal Precedent
Document amendment sought in customs proceedings falls squarely within the scope of Section 149 of the Customs Act, 1962, and customs authorities possess the statutory authority to amend documents in accordance with this section.
On this section: The court held that what was sought was the amendment of documents only and would squarely be covered under Section 149 of the Customs Act, 1962. This section grants customs authorities the power to amend documents in customs proceedings.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… No such stand is taken as evident from Ext.P10. I am afraid the action of the respondent cannot be accepted, for, it is an utter violation of statutory provision of Section 149 of the Customs Act. For the reasons assigned, the impugned order Ext.P10 dated 7.7.2020 is hereby quashed. The writ petition is allowed. Respondents are directed to issue no objection certification seeking amendment of the bill in accordance with law. Let this exercise be done within a period of one month from the …
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… appellant approached the Customs authorities for the registration of MEIS scrip at that time, it was found that the appellant have not declared their intention to avail the benefit of MEIS by making declaration in the Shipping Bills. Thereafter, the appellant requested for the amendment of the Shipping Bills under Section 149 of the Customs Act which was declined by both the authorities on the ground that there is delay in applying the amendment and further as per Circular No. 36/2010, examination were not conducted whereas for Export Promotion Scheme, stringent examination norms are prescribed. Further, I find that as far as examination …
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… appellant approached the Customs authorities for the registration of MEIS scrip at that time, it was found that the appellant have not declared their intention to avail the benefit of MEIS by making declaration in the Shipping Bills. Thereafter, the appellant requested for the amendment of the Shipping Bills under Section 149 of the Customs Act which was declined by both the authorities on the ground that there is delay in applying the amendment and further as per Circular No. 36/2010, examination were not conducted whereas for Export Promotion Scheme, stringent examination norms are prescribed. Further, I find that as far as examination …
Made under this section, and citing it
3 instruments name this provision in its title or its text without being made under it.
Questions about Section 149
What have the courts held on Section 149 of the Customs Act?
Commr. of Customs vs Man Industries (i) LTD (09 Oct 2015) is the leading judgment on this section among those set out below: The court held that the amendment of documents is squarely covered under Section 149 of the Customs Act, 1962, establishing that such amendments are permissible within the legal framework governing customs procedures. Another 1 judgment on this section is set out below, all of them from the Supreme Court.
How do I find court cases under Section 149 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 149, section 149 Customs Act 1962, section 149 of the Customs Act. People searching for it also type customs act section 149 shipping bills. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Commr. of Customs vs Man Industries (i) LTD (09 Oct 2015).
What should I read with Section 149 of the Customs Act, and has it changed?
Its own text turns on section 30 (Delivery of arrival manifest or import manifest or import report), section 41 (Delivery of departure manifest or export manifest or export report), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. 3 instruments name it without being made under it, most recently Delayed, incomplete or incorrect filing of Import menifest.- Circular No.14/2017-Cus. dated 11.4.17 (2017), then Notification No.35/2017-Cus(NT), Dated 11.4.2017 (2017).
When did Section 149 of the Customs Act come into force?
Section 149 of the Customs Act, cited as Customs Act 1962 149, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.