https://www.taxtmi.com/acts?id=52135 Definitions for voluntary post-clearance revision of customs entries identify authorised persons, electronic revision applications, revised entries, and supporting documents. A revision application filed through the common portal is distinguished from an application cum refund by whether it includes an entry giving rise to a duty-refund claim. Revised entries encompass changes to entries in bills of entry, shipping bills, bills of export, and specified regulatory entries. Terms not defined in the regulations retain their meanings under the Customs Act, 1962. en-us Fri, 31 Oct 2025 18:24:51 +0530 Wed, 22 Jul 2026 11:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52135 Definitions for voluntary post-clearance revision of customs entries identify authorised persons, electronic revision applications, revised entries, and supporting documents. A revision application filed through the common portal is distinguished from an application cum refund by whether it includes an entry giving rise to a duty-refund claim. Revised entries encompass changes to entries in bills of entry, shipping bills, bills of export, and specified regulatory entries. Terms not defined in the regulations retain their meanings under the Customs Act, 1962. Act-Rules Customs Fri, 31 Oct 2025 18:24:51 +0530 https://www.taxtmi.com/acts?id=52135