Amendment of Notification No.135/2016-Customs (N.T.) dated 02.11.2016, for Extension of Deferred Payment of Import Duty to Authorised Public Undertakings - 78/2020 - Customs - Non Tariff
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Extension of deferred import duty to Authorised Public Undertakings adds definition and approval requirement for eligibility upon publication. The notification amends Notification No.135/2016-Customs (N.T.) by inserting 'Authorised Public Undertaking' as a covered category and substituting the Explanation to define 'AEO' as Authorised Economic Operator and 'Authorised Public Undertaking' as an authorised public undertaking approved by the Directorate of International Customs under the Central Board of Indirect Taxes and Customs; the amendment takes effect from the date of publication in the Official Gazette.
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.
Extension of deferred import duty to Authorised Public Undertakings adds definition and approval requirement for eligibility upon publication.
The notification amends Notification No.135/2016-Customs (N.T.) by inserting "Authorised Public Undertaking" as a covered category and substituting the Explanation to define "AEO" as Authorised Economic Operator and "Authorised Public Undertaking" as an authorised public undertaking approved by the Directorate of International Customs under the Central Board of Indirect Taxes and Customs; the amendment takes effect from the date of publication in the Official Gazette.
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