Relevant Legal Provisions at a Glance

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....ub-rule (1B) of Rule 8 of Central Excise Rules, 2002 [substituted vide notification No. 19/2014-CE(NT), dated 11.7.2014 (w.e.f. 1.10.2014)] E-payment of Central Excise Duty: Rule 8(1B) of Central Excise Rules, 2002 provides as under:-(1A) Every assessee shall electronically pay duty through internet banking : Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise,....

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....ction 47 of the Customs Act, 1962[Inserted vide Section 124 of the Finance Act, 2012 with effect from 28.05.2012] E-payment of Custom Duty:- First Proviso to Section 47(2) of the Customs Act, 1962 provides as under:- "Provided that the Central Government, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically" Note: In exercise....