https://www.taxtmi.com/acts?id=52138 Revised customs entries and self-assessments may be verified through risk-based selection. The authorised person must provide documents or information required to determine duty liability or the nature of revision. Electronic revised-entry-cum-refund applications are subject to timelines for seeking verification material and acknowledging complete refund claims. Incorrect self-assessment may result in reassessment through a reasoned order following natural justice. Refunds may be ordered where duty or related interest is refundable, and the completed revised entry statement is electronically issued and transmitted to relevant agencies. en-us Fri, 31 Oct 2025 18:26:29 +0530 Wed, 22 Jul 2026 11:02:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52138 Revised customs entries and self-assessments may be verified through risk-based selection. The authorised person must provide documents or information required to determine duty liability or the nature of revision. Electronic revised-entry-cum-refund applications are subject to timelines for seeking verification material and acknowledging complete refund claims. Incorrect self-assessment may result in reassessment through a reasoned order following natural justice. Refunds may be ordered where duty or related interest is refundable, and the completed revised entry statement is electronically issued and transmitted to relevant agencies. Act-Rules Customs Fri, 31 Oct 2025 18:26:29 +0530 https://www.taxtmi.com/acts?id=52138