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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 enables regulated post-clearance amendments under the Customs Act by central tax authority through formal regulations.</h1> Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 establishes a regime authorising voluntary amendments to customs entries after clearance, enacted by the Central Board of Indirect Taxes and Customs under powers conferred by the Customs Act, and provides for its short title and commencement, thereby activating the regulatory framework for post-clearance revisions.

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