Voluntary correction of import declarations: amendment of RMS Bills of Entry with reassessment and payment of duty and interest Voluntary correction of RMS facilitated Bills of Entry is allowed when importers promptly disclose inadvertent omissions and produce original B/E, Bill of Lading, invoice and packing list; amendments are examined under Section 149, followed by cancellation out of charge, EDI re assessment, and payment of differential duty and interest under Section 28(2B) read with Section 28AB, with penal proceedings withheld absent malafide intent.