Corporate guarantee invocation in insolvency petition: enforceability upheld, conditional sanction letter not a novation, limitation not barred after ...
NPCI-based bank account validation for IEC applications and modifications enables real-time validation; incorrect details block submission or trigger ...
Creation/Invocation of pledge of securities through depository system: standardized pledge forms, notice requirement and invocation notifications to p...
Calendar Spread margin benefit for Single Stock Derivatives suspended on expiry day for expiring contracts; exchanges must implement systems and rule ...
Extension permits Eligible Manufacturer Importers to avail...
Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional clearance.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Extension permits Eligible Manufacturer Importers to avail deferred payment of customs import duty from 01.04.2026 until 31.03.2028 under the Deferred Payment of Import Duty Rules, 2016. The circular prescribes eligibility conditions (manufacturer/importer status or inputs sent to a job worker, valid IEC, minimum EXIM filings, active GST registration with manufacturing declaration, turnover threshold, two years' business continuity, GST compliance, no collected-but-not-deposited taxes, solvency and no relevant prosecutions/convictions), electronic application on the AEO portal, ICEGATE nodal-person OTP authentication for Bills of Entry, prescribed payment due dates, reporting, and grounds for suspension or revocation.
Extension permits Eligible Manufacturer Importers to avail deferred payment of customs import duty from 01.04.2026 until 31.03.2028 under the Deferred Payment of Import Duty Rules, 2016. The circular prescribes eligibility conditions (manufacturer/importer status or inputs sent to a job worker, valid IEC, minimum EXIM filings, active GST registration with manufacturing declaration, turnover threshold, two years' business continuity, GST compliance, no collected-but-not-deposited taxes, solvency and no relevant prosecutions/convictions), electronic application on the AEO portal, ICEGATE nodal-person OTP authentication for Bills of Entry, prescribed payment due dates, reporting, and grounds for suspension or revocation.
Note: It is a system-generated summary and is for quick reference only.