Clearance of goods for home consumption

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....ayable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption. ^7[^10[Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided further that] the Central Government may, by notification in the Official....

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.... of its payment, at such rate, not less than ten per cent. but not exceeding thirty-six per cent. per annum, as may be fixed by the Central Government, by notification in the Official Gazette]: ^5[Provided that the Central Government may, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically: Provided further that] where the....

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....sp;Customs (Amendment) Act, 1991 dated 21-12-1991 w.e.f. 23-12-1991 (Notified vide Notification No. 80/91 (NT)-Customs dated 23-12-1991)  3.  Substituted vide Section 59 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "twenty per cent" 4.  Inserted vide Section 59 of the Finance Act, 1995 w.e.f. 26-05-1995 5.  ....

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....fixed by the Board, on such duty till the date of payment of the said duty" 9.  Substituted vide Section 101 of the Finance Act, 2017 w.e.f. 31-03-2017 before it was read as, "^8[Where the importer fails to pay the import duty, either in full or in part, within two days (excluding holidays)-- (a) from the date on which the bill of entry is returned to him for....