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        Case ID :
        Customs

        Making E-payment of Customs duty mandatory. - 83/2012 - Customs - Non Tariff

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        Mandatory e-payment of customs duty required for specified importers, including accredited clients and high-value bills. The Central Government mandates electronic payment of customs duty for specified classes of importers: importers registered under the Accredited Clients Programme and importers who pay customs duty of one lakh rupees or more per bill of entry, creating an electronic payment compliance obligation for those classes.
                  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.

                        Mandatory e-payment of customs duty required for specified importers, including accredited clients and high-value bills.

                        The Central Government mandates electronic payment of customs duty for specified classes of importers: importers registered under the Accredited Clients Programme and importers who pay customs duty of one lakh rupees or more per bill of entry, creating an electronic payment compliance obligation for those classes.


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