Deferred Payment of Import Duty Rules, 2016

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....proviso to sub-section (1) of sections 47 and section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely :- 1. Short title and commencement. - (1) These rules may be called the Deferred Payment of Import Duty Rules, 2016. (2) They shall come into force on the 16th day of November, 2016. 2. Definitions. -(1) In these rules, unless the conte....

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....oner of Customs, as the case may be, having jurisdiction over the port of clearance, his intention to avail the said benefit. (2) The Principal Commissioner of Customs or the Commissioner of Customs, as the case may be, shall, upon being satisfied with the eligibility of the importer to pay the duty under these rules, allow the eligible importer to pay the duty by due dates specified in rule 5. ....

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....o 31st day of March, the duty shall be paid by the 2nd April. 6. Manner of payment.- The eligible importer shall pay the duty electronically: Provided that the Assistant Commissioner or the Deputy Commissioner of Customs, as the case may be, for reasons to be recorded in writing, may allow payment of duty by any mode other than electronic payment. 7. Deferred payment not to apply in certain cas....