Payment of duty
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Bill of Entry returned for payment from 1st day to the last day of any month other than March, the duty shall be paid by the 1st day of the following month; (b) for goods corresponding to Bill of Entry returned for payment from 1st day to 31st day of March, the duty shall be paid by 31st March.] ^3[Provided that, where the Central Government considers it necessary and expedient, it ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... shall be paid by the 31st March; (d) for goods corresponding to Bill of Entry returned for payment from 30th day of March to 31st day of March, the duty shall be paid by the 2nd April." 2. Re-numbered vide Notification No.79/2020-Customs (N.T.) dated 19-08-2020 w.e.f. 19-08-2020 before it was read as, "5" 3. Inserted vide Notification No. 58/2023-Customs (N.T.) dated 03-....
TaxTMI