Rule 4 - old - Omitted - Old Rules 5 to 8 re-numbered as Rules 4 to 7 - Deferred Payment of Import Duty Rules, 2016

1 [ **** ] ************ NOTES:- 1. Omitted vide Notification No.79/2020-Customs (N.T.) dated 19-08-2020 before it was read as 4. Information about intent to avail benefit of notification .- (1) An eligible importer who intends to avail the benefit under sub-section (1) of section 47 of the Act shall intimate to the Principal Commissioner of Customs or the Commissioner 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.