Post EGM Amendment Module

Directorate General of Systems and Data Management, CBIC issued Advisory no. 16/2025 dated 25.03.2025 regarding post EGM Amendment Module

Reference is invited to the regulations issued under Section 149 of the Customs Act, 1962 allowing amendment of shipping bills within a period of up to 2 years after export. A new module has been developed in ICES to handle such amendments in the shipping bill after filing of EGM

2. The module may be used only after Board issues Circular/instructions for the same. Further, Board vide letter F.No. 450/108/2017-CusIV(Pt.) dated 13.03.2025 (copy of letter attached) has informed that as of now the functionality to amend the SB post EGM maybe used only in compliance of a court order, and hence, it may be used in cases where there are orders issued by Hon’ble High Courts.

3. Once a shipping bill is amended, the export incentives would be processed again and the benefits would be paid to the exporter as per the existing functionalities.

4. The functionality will allow the officer to amend all the fields of a shipping bill except the IEC of the exporter. The amendment module is a 3-step process:

• (a) POST_AMD role: In this role, the officer will activate the shipping bill by mentioning the details of approval taken for amendment of the shipping bill. The role may be allotted to the officer in the rank of JC/ADC as deemed fit.
• PO_EG_AM role: Once the shipping bill is activated from POST_AMD role, it will move to this role i.e., PO_EG_AM role for entry of amendment details of the shipping bill. The role can be allotted to Appraiser/ Superintendent etc. After any amendment, officer needs to check the data integrity of the SB using option no.10 i.e., “Integrity check”. This will display the list of errors, if any. It is mandatory to check the integrity using option no. 10 before submitting the SB through this role, otherwise the changes done in amendment will not be saved.
• PEA_AC role: Once the amendment jobs are submitted through above role by the appraiser, the SB will move to PEA_AC role. In this role, the officer will submit/approve the shipping bill. This role can be allotted to officer in the rank of AC/DC.

5. Once the amendment is approved from PEA_AC role, the SB will move to scroll queue. A new type of scroll “P” PEA has been designed to handle scroll of Post EGM amendment SBs.

6. It is observed that majority of the references from field formations including references due to court cases pertain to amendment in scheme code RoDTEP N to RoDTEP Y, etc. in a shipping bill. The processing of scheme code change type of amendment for a sample SB through “Post EGM Amendment Module” is enclosed as Annexure to this Advisory.

For reference, screenshots are attached with the Advisory.

Officers facing any difficulties or issues may email to [email protected]