Article on ‘Operationalizing Section 18A of the Customs Act, 1962: The New Regime for Voluntary Post-Clearance Revisions’ by CA Manoj Malpani, Director, Bizsolindia Services Pvt. Ltd. (December 2025)
Introduction In February 2025, the insertion of Section 18A into the Customs Act, 1962 was rightly described as a paradigm shift in the post-clearance amendment framework. It promised a system-driven, voluntary mechanism for correcting self-assessed entries—bringing India’s customs administration closer to global best practices. With the recent notifications dated 30th October 2025, the Central Board …