[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,

SECTION 3, SUB-SECTION (II)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION No. 71/2025-Customs (N.T.)

New Delhi, the 30th October, 2025

S.O…..—In exercise of the powers conferred by clause (c) of sub-section (5) of section 18A

of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs

specifies hereby that no revision of entry shall be made for the cases where any benefit under

instrument-based scheme notified under the Foreign Trade (Development and Regulation)

Act, 1992 (22 of 1992) or any notification issued under sub-section (1) of section 25 of the

Customs Act, 1962 or any regulation made thereunder or the Customs Tariff Act, 1975 (51 of

1975), is already availed and the same is to be reversed, but, a different procedure for reversal

of benefits is already provided in such notification or under such regulation.

2. This notification shall come into force with effect from 1st November, 2025.

[F. No. 450/40/2025-Cus IV]

(Indrajit Panda)

Under Secretary to Govt. of India