Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings’ - CBEC's Customs Manual 2023 - Customs

22. Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings 22.1 Notification No.78/2020-Customs (N.T.) dated19.08.2020 permitted 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 was made available to eligible APUs w.e.f. date of publication of Notification No.78/2020-Customs(N.T.) dated 19.08.2020. [Refer Circular No. 37/2020-Customs dated 19/08/2020]