Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Customs Manual 2025: Amend Bill of Entry for Bona Fide Mistakes with Approval, Fees and Section 149 Compliance</h1> The Customs Manual 2025 outlines procedures for amending a Bill of Entry, allowing rectification of bona fide mistakes with approval from the Deputy/Assistant Commissioner. According to the Levy of Fees (Customs Documents) Amendment Regulations, 2017, amendments can be made upon payment of specified fees. Under Section 149 of the Customs Act, 1962, amendments leading to reassessments are addressed, particularly following the introduction of Faceless Assessment. Importers can request changes in assessment elements if exemptions were forgotten or new documents necessitate adjustments. Detailed scenarios and reassessment procedures are provided in Circular No. 45/2020-Customs.