Payment of duty
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....y 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 may, under exceptional ci....
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....ponding 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 03-08-2023 w.e.f. 03-08-2023 4. Substituted vide Notificatio....
TaxTMI
TaxTMI