Articles 10th Feb 2025
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.
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