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<h1>Deferred import duty payments: eligible importers had to notify customs and obtain approval to pay duty by specified due dates.</h1> Rule 4 of the Deferred Payment of Import Duty Rules, 2016 was omitted; formerly it required an eligible importer to notify the Principal Commissioner or Commissioner of Customs with jurisdiction of the intention to avail deferred payment under section 47, and authorized the officer, once satisfied of eligibility, to allow payment of duty by the due dates specified in rule 5.