Insertion of new section 18A.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....learance, may revise an entry already made in relation to the goods, in such form and manner, within such time and subject to such conditions as may be prescribed. (2) On revising the entry under sub-section (1), the importer or exporter of the goods shall self-assess the duty. (3) Where the revised entry and self-assessment made under sub-sections (1) and (2) results in-- ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....der this section in the following cases, namely:-- (a) cases where any audit under Chapter XIIA or search, seizure or summons under Chapter XIII has been initiated and intimated to the importer or the exporter concerned; (b) cases requiring refund where the proper officer has re-assessed the duty under section 17 or assessed the duty under section 18 or under section 84; ....