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TMI BlogExtension of Deferred payment of Customs duty benefits to 'Authorised Public Undertakings'X X X X Extracts X X X X X X X X Extracts X X X X ..... 39;Authorised Public Undertakings' (APU) to avail the facility of deferred payment of Customs import duty under proviso to sub-section (l) of section 47 of the Customs Act, 1962. This facility shall be made available to eligible APUs w.e.f. date of publication of Notification No. 78/2020-Customs(N.T.) dated 2. The facility of deferred payment of Customs import duty shall be governed by the Deferred Payment of Import Duty Rules, 2016, as amended. It is expected that the extension of this facility to the Authorised Public Undertakings shall expedite the Customs clearance of their imported goods at the Ports/Airports/lCDs. 3. The facility of deferred payment of Customs import duty shall be available to Public Undertakings of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... back claimed during the said period is more than ten percent, a review would be taken of the nature of cases and decision would be taken on issue or continuance of AEO status by AEO Programme Manager. Explanation: for para 3(v)(a), 3(v)(b) and 3(v)(c) above, the cases where the show cause notices have been dropped or decided in favour of the applicant by the adjudicating or appellate authorities will not be considered. 4. The eligible Public Undertaking desiring to avail the facility of deferred payment of Customs import duty shall apply to the Principal Commissionert Commissioner, Directorate of International Customs (DIC), CBIC in the form as per Annexure-I. After careful scrutiny of the application and satisfying himself that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Column of the Bill of Entry filed. In order to ensure that the facility of deferred payment of Customs import duly is availed only by the eligible importer, an option has been provided in ICEGATE login for the nodal person on behalf of the APU, to acknowledge such intent and authenticate it using One Time Password (OTP) sent to his registered e-mail address) contact number. The nodal person would be able to authenticate multiple Bills of Entry at once. Only on such authentication, the Customs clearance would be provided the subject consignment under the Deferred Payment of Import Duty Rules. 2016. 7, The due dates for making the deferred payment of Customs import duty are specified in rule Of the said Rules. are reproduced for referenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any point in time. 10. In this regard attention is also drawn to the omission of Rule 4 of the Deferred Payment of Import Duty Rules, 2016. The implication of this omission is that henceforth the approved AEO Tier 2/3 or approved APU shall not be required to send any intimation regarding the intent to ail the facility of deterred payment of Customs import duty to the Principal Commissioner/Commissioner. DIC and/or the Principal Commissionert Commissioner having jurisdiction over the port(s) of clearance. Accordingly, para 3 of Circular No.52/2016-Customs, dated 15.11.2016 stands deleted. 11. The content of this Public Notice should be considered as Standing Order for the purpose of officers and staff, 12. Any difficulties faced in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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