Deferred payment of customs duty extended to Authorised Public Undertakings, enabling eligible APUs to use the deferred import facility. Extension of the facility for deferred payment of Customs import duty to Authorised Public Undertakings permits eligible APUs to defer import duty under the proviso to sub section (1) of the governing Customs provision, effective from the date of Notification No.78/2020 Customs (N.T.) and accompanied by a contemporaneous circular.