https://www.taxtmi.com/acts?id=52137 Post-clearance revision of customs entries is made electronically on the common portal by the importer, exporter, or authorised person, using a digitally signed application with supporting documents. The application is deemed made and self-assessed upon system acceptance and generation of an Acknowledgement Receipt Number, voluntary payment of any leviable duty and applicable interest, and generation of a Revised Entry Reference. For a revision application cum refund claim, generation of the Acknowledgement Receipt Number is treated as the refund-claim date. en-us Fri, 31 Oct 2025 18:25:35 +0530 Wed, 22 Jul 2026 11:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52137 Post-clearance revision of customs entries is made electronically on the common portal by the importer, exporter, or authorised person, using a digitally signed application with supporting documents. The application is deemed made and self-assessed upon system acceptance and generation of an Acknowledgement Receipt Number, voluntary payment of any leviable duty and applicable interest, and generation of a Revised Entry Reference. For a revision application cum refund claim, generation of the Acknowledgement Receipt Number is treated as the refund-claim date. Act-Rules Customs Fri, 31 Oct 2025 18:25:35 +0530 https://www.taxtmi.com/acts?id=52137