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<h1>Authorized Public Undertakings Can Defer Customs Import Duty Payment Under Section 47(1) of Customs Act, 1962</h1> Notification No. 78/2020-Customs (N.T.) dated August 19, 2020, allows 'Authorised Public Undertakings' (APUs) to utilize deferred payment of Customs import duty as per section 47(1) of the Customs Act, 1962. This benefit is effective from the notification's publication date. The provision is part of the Authorized Economic Operator (AEO) Programme outlined in the CBEC's Customs Manual 2023, facilitating eligible APUs in managing customs duties more efficiently.