Clarification Needed: Interpretation of ‘No Cases’ in Voluntary Revision Declaration

[Sudhir M]

Hi Team,

For voluntary revision of Bills of Entry/Shipping Bills, declaration says ‘no cases where audit/search/seizure/summons initiated, no refund-related reassessment cases, and no other cases notified by Board.’

Does this mean no cases against the company at all, or no cases related to the specific matter being revised? If it’s company-wide, the facility seems very restrictive.

AI Summary

No-cases declaration for voluntary bill revisions applies only to the specific transaction; unrelated company probes don't block corrections The forum clarifies that the 'no cases' declaration in a voluntary revision of bills of entry/shipping bills is issue-specific, not a blanket prohibition based on any matter involving the company. It means there should be no audit/search/seizure/summons, refund-related reassessment, or other board-notified cases relating to the particular transaction or matter being revised; unrelated investigations elsewhere in the company do not automatically bar use of the voluntary correction facility.