https://www.taxtmi.com/circulars?id=70530 Section 18A permits an importer or authorised person to electronically seek voluntary revision of Bill of Entry information after customs clearance at the port where duty was paid. Filing requires payment of the prescribed application fee, validation of Bill of Entry and payment details, and a mandatory declaration of eligibility. Revision is barred where specified audits, enforcement proceedings, reassessment or assessment, or notified excluded cases exist. Registered IEC holders may use the ICEGATE webform to amend, supplement or delete permitted Bill of Entry, invoice, item, supporting-document and declaration information, obtain a tracking identifier, and monitor filing status. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 28 Jul 2026 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70530 Section 18A permits an importer or authorised person to electronically seek voluntary revision of Bill of Entry information after customs clearance at the port where duty was paid. Filing requires payment of the prescribed application fee, validation of Bill of Entry and payment details, and a mandatory declaration of eligibility. Revision is barred where specified audits, enforcement proceedings, reassessment or assessment, or notified excluded cases exist. Registered IEC holders may use the ICEGATE webform to amend, supplement or delete permitted Bill of Entry, invoice, item, supporting-document and declaration information, obtain a tracking identifier, and monitor filing status. Circulars Customs Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70530