Revision of customs entries requires an electronic application at the duty payment port for entries from a single bill, with fee payment. Voluntary post clearance revision requires the authorised person to file an electronic application at the port where customs duty was paid, including only entries that arose under the same bill of entry, shipping bill, bill of export, or entries made under regulations during clearance, and to pay the prescribed document fee.
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.
Revision of customs entries requires an electronic application at the duty payment port for entries from a single bill, with fee payment.
Voluntary post clearance revision requires the authorised person to file an electronic application at the port where customs duty was paid, including only entries that arose under the same bill of entry, shipping bill, bill of export, or entries made under regulations during clearance, and to pay the prescribed document fee.
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