Deferred import duty payments: eligible importers had to notify customs and obtain approval to pay duty by specified due dates. 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deferred import duty payments: eligible importers had to notify customs and obtain approval to pay duty by specified due dates.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
