Amendment of section 156
135. In the Customs Act, in section 156, in sub-section (2), after clause (b), the following clause shall be inserted, namely:––
“(c) the due date and the manner of making deferred payment of duties, taxes, cesses or any other charges under sections 47 and 51.”.
Notes on Clauses:
Clause 135 of the Bill seeks to insert sub-clause (c) in subsection (2) of section 156 of the Customs Act so as to empower the Central Government to make rules to provide for the due date and the manner of making deferred payment of customs duties, taxes, cess or any other charges.