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of <h1>New circular implements Section 18A allowing electronic revision of cleared entries with duty/interest payment, no penalty, Rs.1,000 fee</h1> The circular implements Section 18A's framework allowing importers/exporters or authorised persons to file electronic applications to revise cleared entries, including revised-entry-with-refund claims, with payment of additional duty and interest (no penalty) and generation of ARN/Revised Entry Reference; applications follow a self-assessment routed via RMS and may be verified by the proper officer who can requisition documents, reassess duty with a speaking order, or grant refunds per Section 27; revisions are barred where audits, searches, seizures, investigations, or prior reassessments under Sections 17, 18 or 84 exist; a Rs.1,000 filing fee applies and a prescribed self-declaration is required.
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