TaxTMI 
TaxTMI 
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.
Re-assessment under SEZ Rules
28 Dec 2018 
3 Replies 
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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. (AI Summary)
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. (AI Summary)