Deferred import duty payment deadlines updated, imposing mid month, month start and March end schedules for returned bills. The amendment to rule 5 prescribes payment deadlines: duties on Bills of Entry returned in the first half of a month are payable by the 16th of that month; those returned in the latter half of any month other than March are payable by the first day of the next month; and those returned in the latter half of March are payable by the last day of March. The amendment takes effect on Gazette publication and non-compliance issues should be raised with the Deputy/Assistant Commissioner, Appraising Main (Import), NS-III. Compliance is a standing order for officers.
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 payment deadlines updated, imposing mid month, month start and March end schedules for returned bills.
The amendment to rule 5 prescribes payment deadlines: duties on Bills of Entry returned in the first half of a month are payable by the 16th of that month; those returned in the latter half of any month other than March are payable by the first day of the next month; and those returned in the latter half of March are payable by the last day of March. The amendment takes effect on Gazette publication and non-compliance issues should be raised with the Deputy/Assistant Commissioner, Appraising Main (Import), NS-III. Compliance is a standing order for officers.
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