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83/2012-Cus(N.T.), Dated: 17/09/2012

Making E-payment of Customs duty mandatory

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 83/2012-Customs (N.T.)

New Delhi, dated the 17^th September, 2012.

            S.O.    (E). – In exercise of the powers conferred by the first proviso to sub-section (2) of section 47 of the Customs Act, 1962 (52 of 1962), the Central Government hereby specify following classes of importers who shall pay customs duty electronically, namely:-

(i)             Importers registered under Accredited Clients Programme.

(ii)            Importers paying customs duty of one lakh rupees or more per bill of entry.

[F.No. 450/180/2009-Cus.IV (Pt)]

(S.C. Ganger)
Under Secretary to the Government of India

Opinion

E-payment of Customs duty become mandatory for :- (i) Importers registered under Accredited Clients Programme; and (ii) Importers paying customs duty of one lakh rupees or more per bill of entry. Earlier the department has issued circular number 24/2012 saying that the payment of custom duty is mandatory. But there was no legal force in the same. Even the Apex Court has said that the circular are not binding on assessee and even on the departmental officers also. Hence, the notification has also come. Now it will have legal force.

Amit R Gupta