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of <h1>Customs rule: no revision under section 18A(5)(c) where instrument-based scheme benefits reversed by separate procedure, effective 1 Nov 2025</h1> A central customs authority prescribes that where an importer or other person has availed benefits under an instrument-based scheme (or under notifications/regulations made under the Foreign Trade Act, the Customs Act, or the Customs Tariff Act) and those benefits are to be reversed by a separate procedure expressly provided in the relevant notification or regulation, no revision of the original entry shall be made under the revision power in section 18A(5)(c) of the Customs Act. The rule takes effect from 1 November 2025.
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