Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings’

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....toms & Central tax, Madam/Sir, Subject: Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings' - reg. Kind attention is invited to Notification No.78/2020-Customs (N.T.) dated 19.08.2020 permitting 'Authorised Public Undertakings' (APU) to avail the facility of deferred payment of Customs import duty under proviso to sub-section (1) of section 47 of the Customs Act, 1962. This facility shall be made available to eligible APUs w.e.f. date of publication of Notification No. 78/2020-Customs(N.T.) dated 19.08.2020. 2. The facility of deferred payment of Customs import duty shall be governed by the Deferred Payment of Import Duty Rules, 2016, as amended. It is expected that the extension of this fa....

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....enior management. c) If the ratio of disputed duty demanded or drawback demanded or sought to be denied, in all the show cause notices issued under the Customs Act, 1962 [other than those mentioned in Para 3(v) (a) and 3(v)(b)] during the last three financial years, to the total duty paid and drawback claimed during the said period is more than ten percent, a review would be taken of the nature of cases and decision would be taken on issue or continuance of AEO status by AEO Programme Manager. Explanation: for para 3(v)(a), 3(v)(b) and 3(v)(c) above, the cases where the show cause notices have been dropped or decided in favour of the applicant by the adjudicating or appellate authorities will not be considered. 4. The eligibl....

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....ication and authentication. The nodal person shall be responsible for authenticating all the Customs related transactions on behalf of the Authorized Public Undertaking. 6. The eligible APU intending to make deferred payment of Customs import duty shall indicate the same using flag "D" in the Payment Method Column of the Bill of Entry filed. In order to ensure that the facility of deferred payment of Customs import duty is availed only by the eligible importer, an option has been provided in ICEGATE login for the nodal person on behalf of the APU, to acknowledge such intent and authenticate it using One Time Password (OTP) sent to his registered e-mail address/ contact number. The nodal person would be able to authenticate multiple Bills....

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....les. Instances of non-payment may be brought to the notice of the Principal Commissioner/Commissioner, DIC, CBIC. Further, the Principal Commissioner/Commissioner, DIC, CBIC may revoke such approval granted under para 3 of this circular, if the APU becomes ineligible for the facility of deferred payment of Customs import duty at any point in time. 10. In this regard attention is also drawn to the omission of Rule 4 of the Deferred Payment of Import Duty Rules, 2016. The implication of this omission is that henceforth the approved AEO Tier 2/3 or approved APU shall not be required to send any intimation regarding the intent to avail the facility of deferred payment of Customs import duty to the Principal Commissioner/Commissioner, DIC and....