Rajesh, an importer, cleared a shipment of electronic goods. After clearance, he realized that the duty paid was less than the actual due amount…

CA Final · Indirect Tax Laws · RTP · January 2026
Rajesh, an importer, cleared a shipment of electronic goods. After clearance, he realized that the duty paid was less than the actual due amount because of a clerical error in the entry filed. He wishes to revise the entry to correct this. However, recently, the customs department initiated an audit and informed Rajesh about it. Rajesh wishes to voluntarily revise the entry details at this stage. Which of the following statement(s) is most appropriate in this regard?
(A) Yes, Rajesh can revise the entry details at any time after clearance by filing the prescribed form.
(B) Yes, but only if he pays the difference along with interest and penalty.
(C) No, as revision of entry is not allowed once an audit or search action has been initiated and the importer has been intimated.
(D) No, Rajesh must wait for the audit to finish before revising the entry.

Suggested Answer and Working Notes:

Correct Answer: Option (C)

No, as revision of entry is not allowed once an audit or search action has been initiated and the importer has been intimated.

Topics: Customs: Importation and Exportation of Goods

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