Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025
Notification No. 70/2025-Customs (N.T.) dt. 30.10.2025
S.O. 4941(E).— In exercise of the powers conferred by sub-section (1) of section 157 and sub Section (1) of Section 18A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely:-
| Regulation 1 | Short title and commencement |
| Regulation 2 | Definitions |
| Regulation 3 | Condition for revision of entries |
| Regulation 4 | Manner of revision of entries through electronic application |
| Regulation 5 | Verification of revised entry |
| Regulation 6 | Retention of documents relating to revised entry |
| Regulation 7 | Penalty |