71/2025-Customs (N.T) : Conditions, where no revision allowed under Section 18A

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (II)] GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION No. 71/2025-Customs (N.T.)

New Delhi, the 30^th October, 2025

S.O…..—In exercise of the powers conferred by clause (c) of sub-section (5) of section 18A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs specifies hereby that no revision of entry shall be made for the cases where any benefit under instrument-based scheme notified under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) or any notification issued 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, but, a different procedure for reversal of benefits is already provided in such notification or under such regulation.

2. This notification shall come into force with effect from 1^st November, 2025.

[F. No. 450/40/2025-Cus IV]

(Indrajit Panda) Under Secretary to Govt. of India