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<h1>JNCH Sets New Protocols for Reporting Excess Goods in Bills of Entry; Amendments u/s 149 of Customs Act.</h1> The Jawaharlal Nehru Custom House (JNCH) has outlined procedures for addressing discrepancies in the RMS facilitated Bills of Entry (B/E). Importers must promptly report any excess goods not declared in the original B/E, prior to departmental detection. Requests for amendments should be accompanied by relevant documents and will be reviewed under Section 149 of the Customs Act, 1962. Amendments, if approved, will result in re-assessment and payment of differential duty and interest. Voluntary disclosures will not incur penalties unless there is evidence of intentional mis-declaration. This notice is directed at importers, trade associations, and Custom House Agents.