Re-assessment under SEZ Rules

[MANOHARAN ARUMUGAM]

Dear Experts,

Bill of Entries for which OOC obtained already. Now we want to make certain amendments. Is it possible to re-call and re-assess the BEs. If so what is the provision? Pl. clarify.

[YAGAY andSUN]

Kindly check Section 149 of the Customs Act, 1962.

[MANOHARAN ARUMUGAM]

Thanks for your response. However, I am informed that except collection of duty as per customs tariff and customs act, all other activities of SEZ units are governed by Act & Rules. Is it so?

[YAGAY andSUN]

You may approach to Jurisdictional Development Commissioner on this matter.

AI Summary

Guidance Sought on Amending Bill of Entries Post-OOC Under SEZ Rules; Section 149 of Customs Act Referenced A participant inquired about the possibility of amending Bill of Entries (BEs) after obtaining Out of Charge (OOC) under SEZ Rules, seeking guidance on the relevant provisions. An expert suggested consulting Section 149 of the Customs Act, 1962. The inquirer expressed uncertainty about whether SEZ activities, other than duty collection, are governed by separate rules. The expert advised consulting the Jurisdictional Development Commissioner for further clarification.