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Deferred Payment of Import Duty Rules 2016

Customs - 134/2016 - Dated:- 2-11-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (CENTRAL BOARD OF EXCISE AND CUSTOMS) Notification No. 134/2016-Customs (N.T.) New Delhi, dated the 2nd November, 2016 G.S.R. 1037(E) - In exercise of the powers conferred by the proviso to sub-section (1) of sections 47 and section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :- 1. Short title and commencement. - (1) These rules m .....

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pectively assigned to them in the Act. 3. Application.- These rules shall apply to eligible importer who have been notified under the proviso to sub-section (1) of section 47 of the Act. 4. Information about intent to avail benefit of notification.- (1) An eligible importer who intends to avail the benefit under sub-section (1) of section 47 of the Act shall intimate to the Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, having jurisdiction over the port of .....

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ection 47 of the Act, namely:- (a) for goods corresponding to Bill of Entry returned for payment from 1st day to 15th day of any month, the duty shall be paid by the 17th day of that month; (b) for goods corresponding to Bill of Entry returned for payment from 16th day till the last day of any month other than March the duty shall be paid by the 2nd day of the following month; (c) for goods corresponding to Bill of Entry returned for payment from 16th day till the 29th day of March, the duty sha .....

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