Article on ‘Section 18A on ICEGATE 2.0: Understanding the Digital Process for Voluntary Post-Clearance Revision of Bills of Entry’ by CA Manoj Malpani, Director, Bizsolindia Services Pvt Ltd (January 2026)
Introduction With the legal framework for Section 18A of the Customs Act, 1962 already in place, the CBIC has further clarified the scope and intent of voluntary post-clearance revisions through a detailed circular (Circular No. 26/2025- Customs | Dated: 31st October 2025) laying down administrative guidelines for implementation of Section 18A. This circular, read with …