TaxTMI 
TaxTMI 
Certain Clarifications relating to procedure for filing and processing of bill of entry amendment requests for various types and situations
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....The matter has been deliberated upon in various PTFC and CCFC meetings of this Zone during the last 4 months. 2. The matter has been examined in the light of various statutory provisions, circulars, instructions and advisories relating to the subject matter, as listed in table below. SI. No. Relevant law/Circular/advisory /PN/Circular Subject matter /Issues covered 1. Section 149 of Customs Act, 1962 The proper officer may, in his discretion, authorise any amendment in any import document after it has been presented in the customs house. 2. Systems Advisory 17/2020 dated 20.05.2020 Further measures to make Bill of Entry Amendment Process contactless and paperless 3. Public Notice 35/2020 dated 22.05.2020 of this Zone reiterates Systems Advisory 17/2020 dated 20.05.2020 4. CBIC Circular No. 45/2020 dated 12.10.2020 Measures for timely assessment of Bills of Entry and clarification on defacement of physical documents 5. Standing Order 35/2020 dated 16.10.2020 of this Zone based on CBIC Circular No. 45/2020 dated 12.10.2020 6. Public Notice 67/2020 dated 16.10.2020 of this Zone based on CBIC Circular No. 45/2020 dated 1....
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....dated 29.03.2021 notified that the amendment viz. "supplementing of Bill of Lading details in the Bill of Entry" presented under the second proviso to the sub section (3) of Section 46 of the Customs Act, 1962 also referred to as the Act (i.e. filing of advance bills of entry not exceeding 30 days prior to the arrival of the vessel), may be done by the Importer/Customs Broker on the Common Portal. Accordingly, the additions made in the supporting documents table and bill of lading details in advance/prior bills of entry are auto approved as per ICES Advisory 17/2020 dated 20.05.2020. An automated approval by the Customs Automated System is supported by Section 149 of the Act, amended vide Finance Act, 2021. Since all such amendments would be auto approved by the Customs Automated System, these would not be subject to levy of fees under the Levy of Fees (Customs Documents) Regulations, 1970, as amended. 6. Amendments requiring approval by the proper officer 6.1 Amendment requests (other than those covered by para 5.1 above) in a bill of entry including the deletion/modification in supporting documents require approval by the proper officer (i.e. AC/DC of the Group concerned). ....
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.... with the amendment requests in terms of the nature of changes required, and their procedure: a. All changes emanating from IGM amendment (as detailed in Category-I of Annexure-II to this Public Notice): IGM is filed just before the arrival of the vessel, therefore in IGM amendment auto approval mode under para 5 above (which covers cases of advance/prior BEs only) will not apply and para 6 procedure (approval by the proper officer) will apply. IGM amendment and corresponding BE amendment have to be dealt with as mentioned in 5 different scenarios of para 6 above. b. Minor amendments on account of typographical errors (as detailed in Category-II, Annexure-II to this Public Notice): The amendment requests on account of typographical errors, which can be verified from the originally uploaded documents in e-Sanchit, should be treated as minor amendments and can be verified from the already uploaded documents. The Importer/Customs Broker should mention the amendment required and the already uploaded documents on the basis of which the amendment is required in their application. c. Major amendments on account of wrong upload/non-upload of documents (as detailed in Category-III,....
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....ing pre-approval before filing amendment online which delays the amendment process. The term 'pre-approval' here refers to the manual approval taken by importers/CBs on their letters/emails from the Appraiser/AC(PAG) before filing an amendment request through CMC or online. In view of the amendment process in various scenarios explained above, importers/CBs are not required to obtain any pre-approval before filing online requests. 12. Amendment requests received after hold by any investigating agency have to be permitted only with the approval of that agency. Such instances should also be critically examined as the intent of any amendment should be to rectify bonafide mistakes and not to regularize the instances of mis-declaration/violation, which are required to be dealt with appropriately for necessary action under the Act. 13. All the proper officers should periodically access the amendment module to ensure that no amendment is pending with AO/AC/DC of the Group at the end of the day. 14. This Public Notice shall come into force with immediate effect. All the previous Public Notices and Standing Orders on this issue stand modified to the above extent. 15. Thi....
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....ddress, Consignor details, Invoice Number(on account of commercial dispute with supplier and transfer of BL to new importer and issue of fresh invoice) 2 Commodity and quantity Unit of measurement, gross/net weight, size of container, types of packages Commodity description 3 Port and container related data Container Number, Port of loading, addition of extra entries Date of Bill of Lading Change of Bill of Lading number 4 Nature of cargo related data Cargo to unaccompanied baggage 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, should be treated as minor amendments and the Importer/Customs Broker should mention the amendment required along with the document and its IRN based on which the amendment is required. For example, unit quantity code wrongly mentioned as KGS instead of MTS, an extra zero added in quantity, when the same is correctly mentioned in the invoice; goods description is incomplete or with typographical error, but the same is correctly mentioned in the documents uploaded in e-Sanchit. This includes amendm....