CBIC Clarifies No Revision of Entry for Reversal of Benefits Under Certain Customs and Foreign Trade Schemes

Last updated: 01 November 2025


The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 71/2025-Customs (N.T.), providing clarity on the revision of entries under Section 18A of the Customs Act, 1962. The new rule specifies that no revision of entry shall be made in cases where any benefit availed under

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