TaxTMI 
TaxTMI 
We had received 4 consignments and routed the same through SEZ. On receipt of the goods we were given the BOE for home consumption (SEZ to DTA Unit) in 2021-2022, we had made the payments to the seller as per the invoice. But the BOE and the entries made by SEZ to the customs seems to be with very high values to a tune of 7% to 41% than the invoice value. Now we are unable to close the BOE as the bank states full invoice amount not paid. Trying to reach the SEZ unit but finding it difficult. Kindly guide what can be done to resolve the issue. Contact [email protected]
Invoice value mismatch
25 Mar 2025 
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Invoice-BOE valuation discrepancy may require BOE amendment, customs valuation review and supporting bank documentation to close remittance.
When BOE values for SEZ-to-DTA transfers exceed invoice values and block BOE closure, verify the variance against the seller invoice, seek correction or an amended BOE from the SEZ unit, and, if needed, file for amendment with customs. Provide the bank with the invoice, payment proof and any corrected BOE or official explanation to permit remittance. If unresolved, file a formal grievance with SEZ/customs, involve the Customs Valuation Unit for valuation disputes, pursue duty refunds or adjustments, and consider legal or trade compliance assistance, keeping all supporting documentation. (AI Summary)
When BOE values for SEZ-to-DTA transfers exceed invoice values and block BOE closure, verify the variance against the seller invoice, seek correction or an amended BOE from the SEZ unit, and, if needed, file for amendment with customs. Provide the bank with the invoice, payment proof and any corrected BOE or official explanation to permit remittance. If unresolved, file a formal grievance with SEZ/customs, involve the Customs Valuation Unit for valuation disputes, pursue duty refunds or adjustments, and consider legal or trade compliance assistance, keeping all supporting documentation. (AI Summary)