In the EDI regime, unlike manual system of assessment of Bill of entry in the case of imports, any amendment of particulars is tough. Tougher is the case when the entire chain of activities namely assessment, payment of duty, examination and out of charge is completed. But to err is human. Of course, such errors are to be exceptions not normal. Most of the errors, in my experience would relate to change in foreign currency. In one case, the invoice was in dollars that did not distinguish it between Singapore and US. Actually, the invoice was in US Dollars, but out of oversight, the invoice currency was reckoned as Singapore dollars and Bill of entry was filed accordingly. The assessment was on Risk Management system (RMS) and hence could not detected at the assessment stage nor was it during customs examination. The mistake in the currency was detected only when the importer went to the bank for remittance.
In this case, it is imperative, that Bill of entry has to be amended. Under the EDI procedure, request for such amendment has to be cleared by Special Intelligence & Investigation Branch (SIIB) first and then go through formalities for amendment. This used to take lot of time to complete. But these are the days of Governments world over competing one another to ease business process. India is no exception. Most certainly, we have travelled long way in making business easier. Most notable of them is getting an IE code and Income tax refunds. But issues persist!
Chennai Air Commissionerate is responding to the issue by way of a facility Circular No.08/2021 dated 20.7.2021. The circular provides detailed step by step process as below by which such amendment can be done.