Amendment requests for Bills of Entry accepted by email; late fee waiver applications processed and monitored under customs procedure. Email submissions of applications for amendment of Bills of Entry and for waiver of late fee are authorized during the COVID 19 period; emails are to be sent to the Deputy Commissioner's designated address, who will route matters to the concerned DC/AC for action and retention of hard copies. Copies must be endorsed to the Joint Commissioner for monitoring. Competent authorities will examine requests under the Customs Act and prescribed procedure and will communicate decisions by return email; these directions serve as a standing order for officers.