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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>Restriction on revision of entries where instrument-based schemes prescribe an alternative reversal procedure, limiting reassessment of availed benefits.</h1> No revision of customs entry will be made where a benefit under an instrument-based scheme or under notifications/regulations issued under the Customs Act or Customs Tariff Act has been availed and is to be reversed, if the relevant notification or regulation prescribes a different procedure for reversal; this restriction is specified under the power conferred by section 18A(5)(c) of the Customs Act and commences from the stated effective date.

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