Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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<h1>Customs duty deferral for Eligible Manufacturer Importers introduced, permitting deferred import duty payment until 31 March 2028.</h1> Adds a new class 'Eligible Manufacturer Importer' under Section 47 for the duty deferral facility, permitting that class to make deferred payment of import duty until 31 March 2028. Defines 'Eligible Manufacturer Importer' as 'Manufacturer Importer'. The amendment inserts the new class and definition into the existing notification framework and takes effect on publication in the Official Gazette.