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of <h1>Amendment to Section 156 of Customs Act: New Rules for Deferred Payment of Duties and Taxes Introduced by Finance Bill 2016.</h1> Clause 135 of the Finance Bill, 2016 proposes an amendment to section 156 of the Customs Act. It introduces sub-clause (c) in subsection (2), empowering the Central Government to establish rules regarding the due date and manner for deferred payment of customs duties, taxes, cess, or other charges under sections 47 and 51. This amendment aims to provide a structured framework for deferred payments, enhancing the administration of indirect taxes under the Customs Act.
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