Rule 7 - Exemption in respect of certain goods - Deferred Payment of Import Duty Rules, 2016

1 [7]. Exemption in respect of certain goods.- Nothing contained in these rules shall apply to the goods which have not been assessed or not declared by the importer in the entry made under the Act. ************ NOTES:- 1. Re-numbered vide Notification No.79/2020-Customs (N.T.) dated 19-08-2020 before it was read as 7