Deferred payment of Customs import duty extended to authorised public undertakings with specified eligibility, ICEGATE authentication, and payment rules. Extension of the deferred payment of Customs import duty to Authorised Public Undertakings (APUs) allows eligible Central/State public undertakings to clear imports without immediate duty payment under the Deferred Payment of Import Duty Rules, 2016. Eligibility requires government ownership/control, a valid IEC, recommendation by a Deputy Secretary-rank officer, compliance undertakings, and meeting AEO-related legal compliance criteria. Approved APUs are registered by the Principal Commissioner/Commissioner, DIC, CBIC for a two-year term (renewable) and must nominate an ICEGATE-enabled nodal person to authenticate deferred-payment intent via OTP; payment due dates follow rule 5 of the Deferred Payment Rules.
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Deferred payment of Customs import duty extended to authorised public undertakings with specified eligibility, ICEGATE authentication, and payment rules.
Extension of the deferred payment of Customs import duty to Authorised Public Undertakings (APUs) allows eligible Central/State public undertakings to clear imports without immediate duty payment under the Deferred Payment of Import Duty Rules, 2016. Eligibility requires government ownership/control, a valid IEC, recommendation by a Deputy Secretary-rank officer, compliance undertakings, and meeting AEO-related legal compliance criteria. Approved APUs are registered by the Principal Commissioner/Commissioner, DIC, CBIC for a two-year term (renewable) and must nominate an ICEGATE-enabled nodal person to authenticate deferred-payment intent via OTP; payment due dates follow rule 5 of the Deferred Payment Rules.
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