https://www.taxtmi.com/notifications?id=144302 Regulations create a regime for voluntary revision of customs entries via an electronic application on the common portal, subject to port-specific filing, revision limited to entries from the same original bill, fee payment, and distinction between applications with or without refund claims; applications are self-assessed upon system acceptance, Acknowledgement Receipt Number generation and payment where applicable; risk-based verification allows the proper officer to require documents, re-assess duties by speaking order, and order refunds if due; documents must be retained five years and contraventions attract statutory penalty. en-us Thu, 30 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144302 Regulations create a regime for voluntary revision of customs entries via an electronic application on the common portal, subject to port-specific filing, revision limited to entries from the same original bill, fee payment, and distinction between applications with or without refund claims; applications are self-assessed upon system acceptance, Acknowledgement Receipt Number generation and payment where applicable; risk-based verification allows the proper officer to require documents, re-assess duties by speaking order, and order refunds if due; documents must be retained five years and contraventions attract statutory penalty. Notifications Customs Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144302