Customs Manual 2023: Amend Bill of Entry Post-Submission with Approval and Fee under Section 149, Customs Act 1962.
The Customs Manual 2023 outlines the procedure for amending a Bill of Entry for imported and exported goods. Bonafide errors identified post-submission can be corrected with the Deputy/Assistant Commissioner's approval, as per the 2017 regulations requiring a fee. Section 149 of the Customs Act, 1962, allows amendments leading to reassessments, especially after the implementation of Faceless Assessment. Importers may request changes to assessment elements, such as unclaimed exemptions or freight adjustments. The prescribed methods for reassessment in these scenarios are detailed in Circular No. 45/2020-Customs.