https://www.taxtmi.com/acts?id=1024 Clearance of imported goods for home consumption is allowed when the proper officer is satisfied that the goods are not prohibited and the importer has paid the assessed duty and other charges. Clearance may be made electronically through the customs automated system, and deferred payment may be permitted for specified classes of importers. Import duty is payable on the date of presentation of the bill of entry in self-assessment cases, within one day after return of the bill of entry in assessment-related cases, or on the due date under deferred payment rules, failing which interest becomes payable on the unpaid or short-paid duty until payment. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 18 Jun 2026 13:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1024 Clearance of imported goods for home consumption is allowed when the proper officer is satisfied that the goods are not prohibited and the importer has paid the assessed duty and other charges. Clearance may be made electronically through the customs automated system, and deferred payment may be permitted for specified classes of importers. Import duty is payable on the date of presentation of the bill of entry in self-assessment cases, within one day after return of the bill of entry in assessment-related cases, or on the due date under deferred payment rules, failing which interest becomes payable on the unpaid or short-paid duty until payment. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1024