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Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
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• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Procedure for filing and processing of Bill of Entry amendment requests-reg.

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[email protected]; Telephone No.022-27244979) DIN: 20240278NW0000802085 Public Notice No. 13/2024 Date: 23.02.2024 Subject: Procedure for filing and processing of Bill of Entry amendment requests-reg. Attention is drawn towards Section 149 of Customs Act, 1962, Public Notice No. 134/2018 dated 01.10.2018, Systems advisory 14/2020 dated 14.04.2020, Systems advisory 17/2020, Public Notice 70/2020 dated 22.05.2020, CBIC Circular No. 45/2020 dated 12.10.2020, Systems Advisory 10/2021 dated 29.03.2021, Systems Advisory No. 13/2021 dated 25.05.2021, Public Notice 50/2021 dated 27.05.2021, Standing Order No. 22/2021 dated 13.08.2021 and ICES Advisory 27/2023 dated 07.11.2023. 2. Normally, an amendment request should be filed online by Importers/Customs Brokers directly through Common Portal (https://www.icegate.gov.in as notified by the Board vide Notification No. 33/2021-Customs (N.T.) dated 29 March 2021). The facility for online filing an amendment through Common Portal (ICEGATE) has already been operationalised as per System Advisory 17/2020 dated 20.05.2020. 3. In addition, Importers/Customs Brokers can also file amendment requests through Service Centr....

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..... Scenario C: Amendment is filed after assessment but before Out of Charge and it does not impact assessment: This scenario covers requests for amendments like change in details of invoice based on documentary evidence, short shipment, change in BL/AWB or fulfilment of conditionalities decided by assessment like Bond conditions etc. In this scenario, the request would be queued before the proper officer of the PAG for further processing. Scenario D: Amendment is filed after Out of Charge: Out of Charge is required to be cancelled with the approval of the Additional/Joint Commissioner, and thereafter the bill of entry has to be recalled for amendment. All amendments after OOC are dealt with by the PAG for further processing. Scenario E: Amendments in RMS facilitated Bills of Entry: All the amendment requests for RMS facilitated Bills of Entry are dealt with by the PAG. 6. 7. a. The amendment requests can be broadly divided into three categories: Category I: All changes emanating from IGM amendment: Once an amendment in IGM has been approved by the proper officer, the consequent amendment in the corresponding bill of entry shall be allowed by the Group concerned, b....

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....or Service Centre and uploading the required documents in e-Sanchit. 8. To enable the officer to verify the veracity of amendment requests and to approve the same, all the necessary documents should be uploaded in e-Sanchit. It is reiterated that documentary evidence in existence at the time of filing of the bill of entry, as detailed in Annexure-II to this Public Notice, including, for instance Bill of Lading, commercial invoice, Certificate of Origin, shall be considered to verify the amendment request. The documents required for an amendment may vary on a case to case basis. Anon-exhaustive list of documents, which would be required to be uploaded as Registration Document (Code 101000) in e-Sanchit against the corresponding amendment request, is enclosed as Annexure-II to this Public Notice. 2 9. Importer/Customs Brokers can thus directly file amendment requests online via Common Portal and upload the required documents in e-Sanchit. When the amendment request appears in the amendment queue, the proper officer shall view the amendment request (to navigate to the amendment request: "View BE"(press F6) → Other tab → Supporting Documents scroll to th....

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....f Importer BE No. and date Customs Broker Name Customs Broker License No IGM No and Date Inwards date (if not yet arrived, please mention NA) Type of Amendment - Specific Documents to be submitted(As per Annexure) Amendment from Category (I) All changes emanating from IGM amendment (II) Minor amendments on account of typographical errors (III) Major amendments on account of wrong upload/non-upload of documents Amendment to Yes/No Documents submitted/to be verified IRN DRN of document previously uploaded on e-sanchit Reason and justification for amendment I hereby certify that the aforesaid details are true and correct to the best of my knowledge. It is also certified that I am the authorised person for the aforesaid amendment. I also declare that there is no hold of, or investigation by, any agency in respect of this consignment, and that I am fully aware of the provisions of Customs Act, 1962 regarding amendment of Bill of Entry. Name: Designation: (Signature and Stamp) Annexure - || Category I: All changes emanating from IGM amendment In these cases, the IGM should have already been amended based on documents required as per Circular 14/2....