SEZ BOE - Can amendment be done for Exporter-Importer name change?

[Balaji Srinivasamurthy]

Respected experts,

I request your opinion for the goods cleared from SEZ to DTA zone, where the name of the exporter (SEZ) and importer (DTA) were interchanged and erroneously filed in the Bill of Entries. Requesting to share the procedure and who needs to handle this matter - CHA or exporter/importer?

[Sadanand Bulbule]

In terms of Section 149 of the Customs Act, 1962, in your case the CHA has to request to correct the exporter (SEZ)/importer (DTA) names in BoE.

[Balaji Srinivasamurthy]

BOEs to be amended after OOC copies are issued. I couldnt locate a clear customs circular or instructions on this and I hope I can get a detailed help from the experts as to how to proceed on this matter.

[Sadanand Bulbule]

Plz refer Public Notice No. 09/2024 dated 25/07/2024 issued by the Commissioner of Customs (Import-I), Mumbai. It is self-contained.

[Balaji Srinivasamurthy]

Respected sir

Thank you so much for the clarification.

Being the import done at Chennai, I just found the same was issued by CoC vide Public Notice 17/2024 dt 26.04.2024.

By referring the Scenario 4, I hope I can use it for SEZ BOE amendment...

AI Summary

Amendment of Bill of Entry names: CHA must seek correction and follow OOC-based procedure under public notice guidance. The CHA must initiate correction of interchanged exporter (SEZ) and importer (DTA) names in the Bill of Entry under the statutory correction mechanism, and BOE amendments should be made only after issuance of OOC copies or satisfying equivalent documentary prerequisites. Relevant public notices issued by the Commissioner of Customs provide scenario-specific procedural steps for SEZ-to-DTA name corrections and must be followed at the port of import.