Voluntary revision of entry, post clearance

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Full Text of the Document

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....hin 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-- (a) any duty short-levied, not levied, short-paid or not paid, then the same may be paid voluntarily by the importer ....