https://www.taxtmi.com/highlights?id=93832 Section 18A permits voluntary post-clearance revision of customs entries under newly notified regulations, enabling importers/exporters to file an electronic revision (or revision-cum-refund) at the port of original clearance, obtain an ARN, pay any additional duty with interest (no penalty), and receive a Revised Entry Reference. Revisions follow a self-assessment route, may be verified or re-assessed by designated proper officers, and refunds are processed via the revised entry. Revisions are ineligible where audits, searches, seizures, investigations have been initiated or where reassessments under sections 17, 18 or 84 have occurred. A Rs.1,000 filing fee applies and an electronic eligibility declaration is required. en-us Mon, 03 Nov 2025 19:50:17 +0530 Mon, 03 Nov 2025 19:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93832 Section 18A permits voluntary post-clearance revision of customs entries under newly notified regulations, enabling importers/exporters to file an electronic revision (or revision-cum-refund) at the port of original clearance, obtain an ARN, pay any additional duty with interest (no penalty), and receive a Revised Entry Reference. Revisions follow a self-assessment route, may be verified or re-assessed by designated proper officers, and refunds are processed via the revised entry. Revisions are ineligible where audits, searches, seizures, investigations have been initiated or where reassessments under sections 17, 18 or 84 have occurred. A Rs.1,000 filing fee applies and an electronic eligibility declaration is required. Highlights Customs Mon, 03 Nov 2025 19:50:17 +0530 https://www.taxtmi.com/highlights?id=93832