Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025

Regulation 5 Verification of revised entry:

(1) The revised entries made under regulation 4 and self-assessment shall be subject to verification by the proper officer in cases selected primarily on the basis of risk evaluation through appropriate selection criteria.

(2) The proper officer, for verification under sub-regulation (1), may require the authorised person to produce any document or information, whereby the duty leviable on the imported goods or export goods as the case may be, or nature of revision in the electronic application can be ascertained, and there upon the authorised person shall produce such document or furnish such information.

(3) Where any document or information is required for verification of revised entries made under electronic application for revised entries cum refund, claim under regulation 4 shall be sought within ten working days from the date of generation of Revised Entry Reference.

(4) The application for refund claim shall be verified for its completeness by the proper officer and if the application is found to be complete in all respects, the applicant shall be issued an acknowledgement by the Proper Officer in the prescribed Form under the Customs Refund Application (Form) Regulations, 1995 within ten working days of the receipt of the application.

Explanation . - For the purposes of payment of interest on delayed refunds under section 27A of the Act, the application shall be deemed to have been received on the date on which a complete application, as acknowledged by the proper officer, has been made, or the date of re-assessment under sub-regulation (5), whichever is later.

(5) Where it is found on verification, the self-assessment has not been done correctly, the proper officer may, without prejudice to any other action taken under the Act, re-assess the duty leviable on such goods by passing a speaking order following the principles of natural justice.

Provided that in cases of electronic application for revised entries cum refund, proper officer is satisfied that whole or any part of duty or interest, if any paid on such duty, paid by the importer or exporter is refundable, proper officer may make an order for refund in terms of sub-section (2) of section 27 of the Act.

(6) On completion of the verification of revised entries and self-assessment, by way of re-assessment or otherwise, the statement of revised entry shall be generated and made available electronically to the importer or exporter, and also transmitted to the other agencies to whom the entry was earlier transmitted.