Clearance of goods for home consumption

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..... yable under this Act in respect of the same, the proper officer may make an order permitting clearance of the goods for home consumption. 4 [ 7 [Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided further that] the Central Government may, by notification in the Offi .....

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..... at such rate, not less than ten per cent. but not exceeding thirty-six per cent. per annum, as may be fixed by the Central Government, by notification in the Official Gazette.] 1 [Provided that the Central Government may, by notification in the Official Gazette, specify the class or classes of importers who shall pay such duty electronically: Provided further that ] where the bill of .....

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..... .f. 01-04-2012, before it was read as:- Provided further that 3. Substituted vide Finance Act, 2013 w.e.f. 10th May, 2013, before it was read as:- five days 4. Inserted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016 5. Substituted vide THE FINANCE ACT, 2016 w.e.f. .....

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..... im for payment of duty; or (b) in the case of deferred payment under the proviso to sub-section (1), from such due date as may be specified by rules made in this behalf, he shall pay interest on the duty not paid or short-paid till the date of its payment, at such rate, not below ten per cent. and not exceeding thirty-six per cent. per annum, as may be fixed by the Central Government, .....

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