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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Bill of Entry amendment procedure: online filing with e Sanchit evidence; approvals may be automated or officer based.</h1> Amendments to Bills of Entry must be filed online via the Common Portal or Service Centre with supporting documents uploaded in e Sanchit. Amendments are either auto approved-limited to additions like Bill of Lading details processed automatically under Section 149-or require officer approval for deletions, modifications, or other changes; processing routes depend on whether the amendment is before assessment, after assessment but before Out of Charge, or after Out of Charge, and whether the amendment affects assessment.

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