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

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....eous<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 October, 2025 S.O. 4942(E....

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....ssued 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 same is to be reversed, bu....