Mandatory E-payment of Customs Duty of Rs. 1 lakh and above w.e.f 17 Sept. 2012

83-Cus(NT) In exercise of the powers conferred by the first proviso to
17.09.2012 sub-section (2) of section 47 of the Customs Act, 1962
(DoR) (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)]