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Deferred Payment of Import Duty Rules, 2016

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..... e powers conferred by proviso to sub-section (1) of section 47 of the Customs Act, 1962 (52 of 1962), the Central Government permits the following class of importers to make deferred payment of import duty: (i) Importers certified under Authorized Economic Operator programme as AEO (Tier-Two) and AEO (Tier-Three) 1 [ (ii) Authorised Public Undertaking. ] 2 [ Explanation : For the .....

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