Amendment of Bill of Entry - CBEC's Customs Manual 2023 - Customs

8. Amendment of Bill of Entry: 8.1 Bonafide mistakes noticed after submission of documents, may be rectified by way of amendment to the Bill of Entry with the approval of Deputy/Assistant Commissioner. Levy of Fees (Customs Documents) Amendment Regulations, 2017, issued vide Notification No. 36/2017-Customs (N.T.) dated 11.04.2017 , provides a number of amendments which can be allowed on payment of amount mentioned therein. 8.2 Request for amendments under Section 149 of the Customs Act, 1962 leading to reassessments: After introduction of Faceless Assessment, several representations have been received regarding dealing with amendments under section 149 of Customs Act,1962 and consequent reassessment of B/E, based on the request of the importers to change the elements of assessment. This is typically the case when the importer claims that he has forgotten to claim an exemption or is in possession of some document that requires an element such as freight etc. to be changed. The various scenarios and the prescribed routes for carrying out reassessment are laid down in para 2.5. of Circular No. 45/2020-Customs dated 12.10.2020 . [Refer Circular No.45/2020-Customs dated 12.10.2020 ]