Electronic duty payment requirement: central government may notify classes of importers required to pay customs duty electronically. The amendment to section 47(2) empowers the Central Government to, by notification in the Official Gazette, specify the class or classes of importers who shall pay customs duty electronically, thereby creating a notification-based mechanism to impose mandatory electronic payment obligations; it also substitutes connective wording in the provisos and takes effect from presidential assent.
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Electronic duty payment requirement: central government may notify classes of importers required to pay customs duty electronically.
The amendment to section 47(2) empowers the Central Government to, by notification in the Official Gazette, specify the class or classes of importers who shall pay customs duty electronically, thereby creating a notification-based mechanism to impose mandatory electronic payment obligations; it also substitutes connective wording in the provisos and takes effect from presidential assent.
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