Electronic payment requirement: government may notify classes of importers to pay customs duty electronically, altering proviso wording. Amendment replaces the first proviso to subsection (2) of section 47 to authorize the Central Government, by notification in the Official Gazette, to specify classes of importers required to make electronic payment of customs duty; the second proviso's wording is changed from 'Provided further that' to 'Provided also that.'
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Provisions expressly mentioned in the judgment/order text.
Electronic payment requirement: government may notify classes of importers to pay customs duty electronically, altering proviso wording.
Amendment replaces the first proviso to subsection (2) of section 47 to authorize the Central Government, by notification in the Official Gazette, to specify classes of importers required to make electronic payment of customs duty; the second proviso's wording is changed from "Provided further that" to "Provided also that."
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