Voluntary revision of entry, post clearance

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..... thin 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, not levied, short-paid or not paid, then the same may be paid voluntarily by the importer .....

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..... 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.]     *************** NOTES:- 1.  Inserted vide Section 93&nb .....

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