Central Board of Indirect Taxes and Customs (CBIC), through Notification No. 71/2025-Customs (N.T.) dated 30th October 2025, has clarified that no revision of entry under Section 18A(5)(c) of the Customs Act, 1962, will be made in cases where benefits under any instrument-based scheme (such as those notified under the Foreign Trade Act, Customs Act, or Customs Tariff Act) have already been availed but require reversal, if a specific procedure for such reversal is already prescribed under the relevant notification or regulation. Essentially, the notification prevents overlapping or duplication of procedures when reversing benefits under existing trade or customs schemes.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 71/2025 – Customs (N.T.) | Dated : 30th October, 2025
S.O. 4942(E).— 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 1st November, 2025.
[F. No. 450/40/2025-Cus IV]
INDRAJIT PANDA, Under Secy.
