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

Reassessment under SEZ rules may require invoking customs reassessment authority and seeking the Development Commissioner's direction. Reassessment under SEZ rules of Bills of Entry already granted Out of Charge involves Section 149 of the Customs Act for reassessment, while SEZ units' activities are governed by the SEZ Act and Rules and duty collection by the Customs Tariff and Customs Act; consult the jurisdictional Development Commissioner for direction.