Deferred payment of customs duty for authorised public undertakings allowed under section 47 proviso, effective from notification. Authorised Public Undertakings are permitted to avail deferred payment of Customs import duty under the proviso to section 47 of the Customs Act, 1962 by Notification No.78/2020-Customs (N.T.) dated 19.08.2020, effective from the date of that notification and subject to its conditions and related circular guidance.