Rule 5 - Manner of payment - Deferred Payment of Import Duty Rules, 2016

1 [5]. 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. ************ NOTES:- 1. Re-numbered vide Notification No.79/2020-Customs (N.T.) dated 19-08-2020 before it was read as 6