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Restriction on Revision of Availed Benefits under Instrument-Based Schemes When Alternative Reversal Procedures Are Prescribed

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....toms<br>Miscellaneous<br>Cus (NT)<br>MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION NO. 71/2025-CUSTOMS (N.T.) New Delhi, the 30th O....

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....1992) or any notification issued under sub-section (1) of section 25 of the Customs Act, 1962 or any regulation made thereunder or the Customs Tariff Act, 1975 (51 of 1975), is already availed and the....

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