https://www.taxtmi.com/article/detailed?id=15457 Voluntary revision permits an authorised importer, exporter or customs broker to electronically amend entries filed at clearance at the port where duty was paid, limited to entries made under the original import/export documents or Section 84 regulatory entries and subject to payment of prescribed fees. Self-assessment is completed when the customs automated system accepts the application, any additional duty and interest are paid, and a Revised Entry Reference is generated. Revised entries undergo risk-based verification by the proper officer, who may request supporting documents within ten working days and may re-assess duty and order refunds where appropriate. en-us Sat, 22 Nov 2025 07:37:02 +0530 Sat, 22 Nov 2025 07:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15457 Voluntary revision permits an authorised importer, exporter or customs broker to electronically amend entries filed at clearance at the port where duty was paid, limited to entries made under the original import/export documents or Section 84 regulatory entries and subject to payment of prescribed fees. Self-assessment is completed when the customs automated system accepts the application, any additional duty and interest are paid, and a Revised Entry Reference is generated. Revised entries undergo risk-based verification by the proper officer, who may request supporting documents within ten working days and may re-assess duty and order refunds where appropriate. Articles Customs - Import - Export - SEZ Sat, 22 Nov 2025 07:37:02 +0530 https://www.taxtmi.com/article/detailed?id=15457