TaxTMI 
TaxTMI 
Procedure for filing and processing of Bill of Entry amendment requests - reg.
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.... ICES Advisory 17/2020, CBIC Circular No. 45/2020 dated 12.10.2020, ICES Advisory No. 10/2021 dated 29.03.2021 (Public Notice No. 26/2021 dated 29.03.2021), ICES Advisory No. 13/2021 dated 25.05.202and 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 operationalized as per System Advisory 17/2020 dated 20.05.2020. 3. In addition, Importers/Customs Brokers can also file amendment requests through Service Centre at the Port ....
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.... of Charge (OOC) and the nature of amendment, the following scenarios may arise: Scenario A : Amendment is filed before assessment: In this scenario, the Customs Automated System would route the request to the concerned FAG for approval or rejection, and consequent re-assessment, if needed. Vide Notification No.96/2020-Customs dated 12.10.2020, FAG officers have been notified as proper officers under Section 149 of Customs Act, 1962. No prior approval of PAG is required in this scenario. Scenario B : Amendment is filed after assessment but before Out of Charge and it impacts assessment: In this scenario, the Customs Automated System would queue the request before the proper officer of the FAG. In case of any difficulty, PAG officer shall ....
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....om 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, based on the amended IGM particulars and the corresponding approval given by the proper officer. There appears to be no need for re-verification of the documents by the Group in such cases. The Importer/Customs Broker can upload the duly approved IGM amendment documents and proof of the amendment approval in e-Sanchit with the Code: Registration Document (Code 101000). Category II : Minor amendments on account of typographical errors : The amendment requests on account of typographical errors, which can be verified from the originally uploaded documents ....
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....by filing the amendment request online via Common Portal or Service Centre and uploading the required documents in e-Sanchit. 8. Besides, there are cases in which Importers/Customs Brokers request for amendments after Out of Charge. In such cases, the Importer/Customs Broker should file a manual request for the OOC cancellation. Subject to the satisfaction of the proper officer, once the cancellation of OOC is approved, the corresponding amendment will be carried out, following the above-mentioned set out procedure by filing the amendment request online via Common Portal or Service Centre and uploading the required documents in e-Sanchit. 9. The process of pre-approval of amendment requests in physical/e-office file before making amendmen....