Articles 10th Feb 2025

Voluntary revision under customs law: A new milestone in self-assessment

Authors

Harsh ShahPartner | Mumbai
Ruchita Shah
Ruchita ShahPartner | Ahmedabad

Latest Thought Leadership

Alerts & Updates 9th Jul 2026

Financial stability report June 2026 – some important takeaways

Read More
Financial
Alerts & Updates 8th Jul 2026

IFSC Newsletter – June 2026

Read More
Investment Funds
Alerts & Updates 8th Jul 2026

FLA Reporting by Entities in GIFT- IFSC – Switch from RBI to IFSCA

Read More
Investment Funds
Alerts & Updates 7th Jul 2026

Handling of Client’s Unpaid Securities by Trading Members Clearing Members

Read More

The Union Budget 2025-26 has proposed to introduce a provision under the Customs Act for first-of-its-kind post clearance voluntary revision of documents.

In this context, our Partner Harsh Shah and Associate Partner Ruchita Shah have written an article “Voluntary revision under customs law: A new milestone in self-assessment” published on ETGovernment.

They analyze the budget proposal in light of the existing provisions for making changes in documents, their limitations and the benefits of the proposed provision for compliances under the Customs as well as other laws.

Tune into the article here

Privacy Policy

As per the rules of the Bar Council of India, lawyers and law firms are not permitted to solicit work or advertise. By clicking on the "I Agree" button, you acknowledge and confirm that you are seeking information relating to Economic Laws Practice (ELP) of your own accord and there has been no advertisement, personal communication, solicitation, invitation or any other inducement of any sort whatsoever by or on behalf of ELP or any of its members to solicit any work through this website.