The Customs Department has released a public notice outlining the protocol for submitting and managing requests for Bill of Entry amendments. Effective immediately, this notice alters prior guidelines on the subject and should be regarded as a Standing Order for all relevant officers and staff within the Custom House.
This notice directs attention to various legislative references, including Section 149 of the Customs Act, 1962, and several previous notifications and circulars issued by the Central Board of Indirect Taxes and Customs (CBIC) and the Indian Customs authorities.
As per the procedure outlined, the Bill of Entry amendment requests are to be filed online directly by importers or customs brokers through the Common Portal, also known as ICEGATE. Additionally, importers and customs brokers have the option to file amendment requests through the Service Centre at the Port of Import.
The format for the application for an amendment of a bill of entry, to be uploaded in e-Sanchit by the importer or customs broker, is provided in Annexure-l to the Public Notice.
Amendment requests are classified into two categories:
I. Self-approval/auto-approval: Certain amendments, such as supplementing Bill of Lading details, are auto-approved by the Customs Automated System.
II. Approval by the officer: Other amendments, including deletion/modification in supporting documents, require approval by the proper officer. This is further categorized based on scenarios, such as before or after assessment, and their impact on assessment.
Importantly, the notice emphasised that amendment requests should aim to rectify genuine mistakes and not regularize instances of misdeclaration or violation. The process of pre-approval of requests in physical or e-office files before making online amendment requests or through Service Centre is discontinued.
Furthermore, it was highlighted that the proper officers should regularly access the amendment module to ensure timely processing of requests. The Stakeholders, including trade associations and customs officials, are urged to adhere to the new procedures outlined in the notice. Any difficulties encountered should be promptly communicated to the Additional Commissioner of Customs (Appraising Main – Import) at JNCH.
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