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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Voluntary revision of customs entries allows post-clearance self-assessment and payment or refund consequences for importers and exporters.</h1> Importers and exporters may make a voluntary revision of a customs entry after clearance in prescribed form, manner, time and conditions and must self-assess the duty. If revision shows underpayment, the additional duty with interest may be paid voluntarily; if it shows excess payment, the revision shall be treated as a refund claim. The proper officer may verify revised entries on a risk basis and re-assess duties where self-assessment is incorrect. Revisions are barred where an audit or search/seizure has been initiated and notified, where the proper officer has re-assessed or assessed duty in refund cases, or in categories notified by the Board.

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