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TMI BlogExtension of Deferred payment of Customs duty benefits to Authorised Public UndertakingsX X X X Extracts X X X X X X X X Extracts X X X X ..... on the subject matter. 2. Notification No. 78/2020-Customs (N.T.) dated 19.08.2020 permitting 'Authorised Public Undertakings' (AP U) to avail the facility of deferred payment of Customs import duty under proviso to sub-section (l) of section 47 of the Customs Act, 1962. This 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. 3. 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. 4. The facility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Para 3(v) (a) and 3(v)(b)] during the last three financial years, to the total duty paid and drawback claimed during the said period is more than ten percent, a review would be taken of the nature of eases 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. 5. 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms import duty shall indicate the same using flag "D" in the Payment Method Column of the Bill of Entry filed. In order to ensure that the facility of deferred payment 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. 8. The due dates for making the deferred payment of Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omes ineligible for the facility of deferred payment of Customs import duty at any point in time, 11. In this regard attention is also drawn to the omission of Rule 4 of 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. Accordingly, para 3 of Circular No.52/2016-Customs, dated 15.11.2016 stands deleted. 12. Any difficulties faced in the implementation of this circular may ple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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