The Government of India, under the Ministry of Finance, has introduced new regulations to amend the timeline for modifying import documents under Section 149 of the Customs Act, 1962, similar to the existing provisions for exports. Titled the Bill of Entry (Post Import Amendment) Regulations, 2024, these regulations specify that applications for amendments must be submitted within one year from the date of the clearance order. Extensions of up to one year and six months are possible under certain circumstances, as approved by the jurisdictional Commissioner or Chief Commissioner of Customs. The amendment process will be overseen by the jurisdictional Proper Officer of Customs, who must decide on applications within 30 days, provided that documentary evidence existed at the time of clearance and a fee is paid according to the Levy of Fees (Customs Documents) Regulations, 1970. These amendments are subject to conditions, including the absence of any contravention or investigation against the importer and that amendments do not constitute reassessment. The Board retains the authority to extend the specified time limits.
Draft Notification regarding Regulations relating to Amendment of Documents under Section 149 of the Customs Act, 1962-reg.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. /2024-Customs
New Delhi, dated the………..
G.S.R. (E). – In exercise of the powers conferred by section 157, read with section 149 of the Customs Act, 1962 (52 of 1962), the Board, hereby makes the following regulations, namely:
1. Short title and commencement
(1) These regulation may be called the Bill of Entry (Post Import Amendment) Regulations, 2024.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. Scope:
These regulation shall apply to the bill of entries where the amendment is to the bill of entries where the amendment is to be made
under Section 149 of the Customs Act, 1962.
3. Manner & Time-limit for applying for post import amendment of Bill of Entry:
(1) The application for applying for post import amendment of Bill of Entry shall be filed in writing within a period of one year from the date of order for clearance of goods under subsection (1) Section 47 and Section 68 of the Customs Act, 1962, as the case may be:
PROVIDED that the jurisdictional Commissioner of Customs, having regard to the circumstances under which the exporter was prevented from applying within the said period of one year, may consider and decide, for reasons to be recorded in writing, to extend the aforesaid period of one year by a further period of six months:
PROVIDED FURTHER that the jurisdictional Chief Commissioner of Customs having regard to the circumstances under which the exporter was prevented from applying within the said period of one year and six months, may consider and decide, of reasons to be recorded in writing, to extend the said period of one year and six month by a further period of six months.
(2) For the purpose of computing the period of one year under sub-regulation (1) the period, during which stay was granted by an order of a court or tribunal, shall be excluded.
(3) The jurisdictional Proper Officer of Customs, may authorize the post import amendment of Bill of Entry, subject to the conditions and restriction provided in regulation 4 and the following namely:
following, namely:
(a) the documentary evidence shall be in existence at the time the goods were cleared or deposited in warehouse, as the case may be:
(b) on payment of a fee in accordance with Levy of fees (Customs Documents) Regulations, 1970.
(4) Subject to the provision of sub-regulation (1), the jurisdictional Proper Officer of Custom shall, where it is possible so to do, decide every application for post import amendment of Bill of Entry, within a period thirty days from the date on which it is filed.
4. Conditions post import amendment of Bill of Entry:
(1) The post import amendment of Bill of Entry shall be subject to the following conditions and restrictions, name
(a) no contravention has been noticed or investigation initiated against the importer under the Act or any other law, for the time being in force, in respect of such imports;
(b) the post import amendment of Bill of Entry does not amount to re-assessment under Customs Act, 1962;
5. Power to relax:
The Board shall exercise the power to relax the time limit beyond that specified in the regulation.
[F. No. 450/78/2024-Cus IV]
(Dhananjay Singh)
Under Secretary to the Government of India
