Can the bill of entry or shipping bill be amended after the clearance of goods from the customs area. Is there a time limit for doing so?
As per Section 149 of the Customs Act, 1962, ‘no amendment of a bill of entry or a shipping bill or bill of export shall be authorised to be amended after the imported goods have been cleared for home consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be.’ So, the law allows amendment to a shipping bill or bill of entry even after the clearance of goods but only on the basis of documents that existed at the time of the clearance of goods. As per Section 154 of the Customs Act, 1962, ‘clerical or arithmetical mistakes in any decision or order passed by the Central Government, the Board or any officer of customs under this Act, or errors arising therein from any accidental slip or omission may, at any time, be corrected by the Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be.’ Thus, the law allows correction of any mistakes that are apparent on the face of the document that do not require any investigation. No time limits are stipulated in either of the said Sections.
As per para 4.13 of the Handbook of Procedures, Vol. 1, intermediate supplier can also supply the product(s) directly to the port for export by the ultimate exporter (holder of Advance Authorisation or DFIA). In such cases, shipping bill shall be in the name of the ultimate exporter with the name of intermediate supplier endorsed on it. Has any procedure been prescribed by the Customs to give effect to this provision?
CBEC Circular no. 893/13/2009-CX dated 23.07.2009 specifies the procedure and says that in such cases, the goods should be verified and sealed in the presence of central excise officers, and ARE-1 prepared in this regard should be countersigned by central excise officers. The ARE-1 shall also show the name and address of ultimate exporter, and the details of permission/invalidation letter issued by licensing authority. The description, quantity, value, technical specifications, etc., mentioned in the permission/invalidation letter shall be verified by the central excise officer with respect to the goods supplied by the said intermediate supplier. The Shipping Bill should be prepared in the name of the ultimate exporter with the name of intermediate supplier endorsed on it. However, the reference of ARE-1 of the intermediate manufacturer and permission/ invalidation letter issued in favour of intermediate manufacturer should also be mentioned in such a Shipping Bill. The procedure relating to proof of export as given in Chapter 7 of CBEC’s Central Excise Manual should be followed for such exports.
