https://www.taxtmi.com/article/detailed?id=15420 Section 18A permits authorised persons to submit an electronic application to revise bills of entry, shipping bills or comparable entries post-clearance, self-assess duties and interest, and, where excess duty is shown, treat the revision as a claim under section 27 for refund; the process requires payment of a prescribed fee, retention of records for five years, is limited to the port where duty was paid, and excludes cases subject to audit, investigation, search or seizure, with possible verification and reassessment by a proper officer. en-us Tue, 18 Nov 2025 08:43:45 +0530 Tue, 18 Nov 2025 08:43:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15420 Section 18A permits authorised persons to submit an electronic application to revise bills of entry, shipping bills or comparable entries post-clearance, self-assess duties and interest, and, where excess duty is shown, treat the revision as a claim under section 27 for refund; the process requires payment of a prescribed fee, retention of records for five years, is limited to the port where duty was paid, and excludes cases subject to audit, investigation, search or seizure, with possible verification and reassessment by a proper officer. Articles Customs - Import - Export - SEZ Tue, 18 Nov 2025 08:43:45 +0530 https://www.taxtmi.com/article/detailed?id=15420