Mandatory e payment of customs duty imposed for specified importers following statutory amendment and notification. Electronic payment of customs and related indirect taxes shifted from a voluntary facility to a statutory obligation when the governing Customs provision was amended and a notification made e payment mandatory for specified classes of importers; administrative guides and practice manuals provide implementation guidance.
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.
Mandatory e payment of customs duty imposed for specified importers following statutory amendment and notification.
Electronic payment of customs and related indirect taxes shifted from a voluntary facility to a statutory obligation when the governing Customs provision was amended and a notification made e payment mandatory for specified classes of importers; administrative guides and practice manuals provide implementation guidance.
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