Insertion of new section 18A

Q: When was Section 93 of the Finance Act enacted?

Section 93 of the Finance Act, cited as Finance Act 2025 93, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.

In force Act 7 of 2025 As on 11 Oct 2026

Act 7 of 2025 Ministry Finance Enacted 16 Aug 2025

Section 93 of the Finance Act, 2025 deals with insertion of new section 18A. Insertion of new section 18A. 93. After section 18 of the Customs Act, the following section shall be inserted, namely:— "18A. The Act was enacted on 16 Aug 2025.

Insertion of new section 18A.
93. After section 18 of the Customs Act, the following section shall be inserted, namely:—
"18A. Voluntary revision of entry, post clearance.—(1) Notwithstanding anything contained in section 149, the importer or exporter of the goods, after the clearance, may revise an entry already made in relation to the goods, in such form and manner, within such time and subject to such conditions as may be prescribed.
(2) On revising the entry under sub-section (1), the importer or exporter of the goods shall self-assess the duty.
(3) Where the revised entry and self-assessment made under sub-sections (1) and (2) results in—
(a) any duty short-levied, not levied, short-paid or not paid, then the same may be paid voluntarily by the importer or exporter of such goods along with the interest under section 28AA;
(b) duty paid in excess of that payable on such goods or whole of the duty paid, requiring refund, then, such revised entry shall be deemed to be a claim for refund under section 27.
(4) The proper officer may,—
(a) verify the revised entry and self-assessment made under sub-sections (1) and (2) in cases selected primarily on the basis of risk evaluation through appropriate selection criteria;
(b) re-assess the duty leviable on such goods in cases where the self-assessment under sub-section (2) is not done correctly.
(5) No revision of entry shall be made under this section in the following cases, namely:—
(a) cases where any audit under Chapter XIIA or search, seizure or summons under Chapter XIII has been initiated and intimated to the importer or the exporter concerned;
(b) cases requiring refund where the proper officer has re-assessed the duty under section 17 or assessed the duty under section 18 or under section 84;
(c) any other case which the Board may specify by notification in the Official Gazette.".
Section 93, The Finance Act, 2025 (Act 7 of 2025).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

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Questions about Section 93

What does Section 93 of the Finance Act deal with?

Section 93 of the Finance Act is headed "Insertion of new section 18A". Insertion of new section 18A. 93. After section 18 of the Customs Act, the following section shall be inserted, namely:— "18A.

How do I find court cases under Section 93 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2025 93, section 93 Finance Act 2025, section 93 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 93 of the Finance Act, and has it changed?

Its own text turns on Customs Act 18 (Provisional assessment of duty), section 17 (Amendment of section 80CCD), section 18 (Amendment of section 80-IAC), section 27 (Amendment of section 115V), and on 2 further provisions, so none of them can safely be read on its own.

When was Section 93 of the Finance Act enacted?

Section 93 of the Finance Act, cited as Finance Act 2025 93, was enacted on 16 Aug 2025 as Act 7 of 2025. It is in force as at the date shown on this page.

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(a)		any duty short-levied, not levied, short-paid or not paid, then the same may be paid voluntarily by the importer or exporter of such goods along with the interest under section 28AA;
(b)		duty paid in excess of that payable on such goods or whole of the duty paid, requiring refund, then, such revised entry shall be deemed to be a claim for refund under section 27.

(a)		verify the revised entry and self-assessment made under sub-sections (1) and (2) in cases selected primarily on the basis of risk evaluation through appropriate selection criteria;
(b)		re-assess the duty leviable on such goods in cases where the self-assessment under sub-section (2) is not done correctly.

(a)		cases where any audit under Chapter XIIA or search, seizure or summons under Chapter XIII has been initiated and intimated to the importer or the exporter concerned;
(b)		cases requiring refund where the proper officer has re-assessed the duty under section 17 or assessed the duty under section 18 or under section 84;
(c)		any other case which the Board may specify by notification in the Official Gazette.".