Insertion of new section 18A.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... may revise an entry already made in relation to the goods, in such form and manner, within such time and subject to such conditions as may be prescribed. (2) On revising the entry under sub-section (1), the importer or exporter of the goods shall self-assess the duty. (3) Where the revised entry and self-assessment made under sub-sections (1) and (2) results in-- (a) any duty short-levied, n .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re any audit under Chapter XIIA or search, seizure or summons under Chapter XIII has been initiated and intimated to the importer or the exporter concerned; (b) cases requiring refund where the proper officer has re-assessed the duty under section 17 or assessed the duty under section 18 or under section 84; (c) any other case which the Board may specify by notification in the Official Gazette .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X