Notification on Deferred Payment of Import Duty (Amendment) Rules, 2023 (03/08/2023) – CBIC
View Pdf– Notification on Deferred Payment of Import Duty (Amendment) Rules, 2023 (03/08/2023) – CBIC.
- Amendment of the Deferred Payment of Import Duty Rules, 2016 by inserting a proviso in rule 4 and in rule 6 related to payment of import duty on a different due dates under exceptional circumstances and eligible importer shall be permitted to make the payment on two conditions (i) paid the duty for a bill of entry within due date in terms of rule 4; and (ii) paid the differential duty for the same bill of entry along with the interest on account of reassessment within one day (excluding holidays). Please refer notification for more details.
