Mandatory e-payment requirement for top importers mandates electronic customs duty payments; exemptions possible by Commissioner's written request. A mandatory electronic payment regime requires the top 50 importers at Jawaharlal Nehru Custom House to remit customs duty exclusively by net banking through designated banks effective 01.07.2008, with physical bank payments disallowed; the Commissioner of Customs (Import) may grant case-by-case exemptions on written request and listed bank and customs contact points are provided for assistance.