The CBIC vide Notification No. 71/2025-Customs (N.T.) dated October 30, 2025, has clarified that no revision of entry under clause (c) of sub-section (5) of section 18A of the Customs Act, 1962 shall be made in cases where any benefit under an instrument-based scheme—such as those notified under the Foreign Trade (Development and Regulation) Act, 1992, the Customs Act, 1962, or the Customs Tariff Act, 1975—has already been availed and is subject to reversal, provided that a specific procedure for such reversal is already prescribed under the relevant notification or regulation.
This clarification aims to avoid duplication or overlapping of procedures for reversal of benefits under existing trade or customs schemes.
The notification shall come into force from 1st November 2025.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/10/Customs-N.No-71-2025-Customs-N.T.pdf
