The Commissioner may amend any certificate of enrolment granted under sub- section (2) of section 25, in accordance with the information furnished by a transporter, carrier or transporting agent, as the case may be, or otherwise received, after due notice to such transporter, carrier or transporting agent, as the case may be, and such amendment may be made with retrospective effect in such circumstances and in such manner, and subject to such restrictions and conditions, as may be prescribed.