TaxTMI 
TaxTMI 
Clearance of goods for home consumption
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.... this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption. 4[7[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 Gazette, permit ....
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....en 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.] 1[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 bill of entry is returned for payment of duty be....
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....13, before it was read as:- "five days" 4. Inserted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016 5. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, "Where the importer fails to pay the import duty under sub-section (1) within 3[two days] excluding holidays from the date on which the bill of entry is returned to him for payment of duty, he shall p....