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TMI BlogExtension of Deferred payment of Customs duty benefits to Authorised Public Undertakings’X X X X Extracts X X X X X X X X Extracts X X X X ..... oms import duty under proviso to sub-section (1) of section 47 of the Customs Act, 1962. This facility shall be made available to eligible APUs w.e.f. date of publication of Notification No. 78/2020-Customs (N.T.) dated 19.08.2020. 2). The facility of deferred payment of Customs import duty shall be governed by the Deferred Payment of Import Duty Rules, 2016, as amended. It is expected that the extension of this facility to the Authorised Public Undertakings shall expedite the Customs clearance of their imported goods at the Ports/Airports/ICDs. 3). The facility of deferred payment of Customs import duty shall be available to Public Undertakings of Central and/or State Government which satisfy the following criterion: (i) Must be a Gove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken of the nature of cases and decision would be taken on issue or continuance of AEO status by AEO Programme Manager. Explanation: for para 3(v)(a), 3(v)(b) and 3(v)(c) above, the cases where the show cause notices have been dropped or decided in favour of the applicant by the adjudicating or appellate authorities will not be considered. 4). The eligible Public Undertaking desiring to avail the facility of deferred payment of Customs import duty shall apply to the Principal Commissioner/Commissioner, Directorate of International Customs (DIC), CBIC in the form as per Annexure-I. After careful scrutiny of the application and satisfying himself that the applicant satisfies the eligibility conditions, the Principal Commissioner/Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Customs import duty is availed only by the eligible importer, an option has been provided in ICEGATE login for the nodal person on behalf of the APU, to acknowledge such intent and authenticate it using One Time Password (OTP) sent to his registered e-mail address/ contact number. The nodal person would be able to authenticate multiple Bills of Entry at once. Only on such authentication, the Customs clearance would be provided for the subject consignment under the Deferred Payment of Import Duty Rules, 2016. 7). The due dates for making the deferred payment of Customs import duty are specified in rule 5 of the said Rules, are reproduced for reference as follows : (a) For goods corresponding to Bill of Entry returned for payment f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Deferred Payment of Import Duty Rules, 2016. The implication of this omission is that henceforth the approved AEO Tier 2/3 or approved APU shall not be required to send any intimation regarding the intent to avail the facility of deferred payment of Customs import duty to the Principal Commissioner/Commissioner, DIC and/or the Principal Commissioner/Commissioner having jurisdiction over the port(s) of clearance. In view of Notfn No.79/2020-Customs (N.T) dated 19.08.2020, para 3 of Circular No.52/2016-Customs, dated 15.11.2016 stands deleted. 11) All trade associations/members of Customs Brokers Association are requested to take note and publicize the contents of this Public Notice among their members/constituents. 12) For the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X
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