This document is a notification from the Ministry of Finance, Department of Revenue, Government of India, published in the Gazette of India on March 31, 2017. Designated as Notification No. 28/2017-Customs (N.T.), and identified as G.S.R. 321(E), it pertains to amendments to the Deferred Payment of Import Duty Rules, 2016.
The notification, issued under the authority of Section 47(1) and Section 156 of the Customs Act, 1962, introduces the Deferred Payment of Import Duty Amendment Rules, 2017. These rules come into force on the date of publication in the Official Gazette.
The core amendment revises Rule 5 of the Deferred Payment of Import Duty Rules, 2016, specifically modifying the clauses related to payment deadlines:
* For Bills of Entry returned for payment between the 1st and 15th of any month, the import duty must be paid by the 16th of that month.
* For Bills of Entry returned for payment between the 16th and the last day of any month (excluding March), the duty must be paid by the 1st day of the following month.
* For Bills of Entry returned for payment between the 16th and 31st of March, the duty must be paid by March 31st.
The notification is filed under F. No. 45081/2016-Cus IV and signed by Shaifali G Singh, Under Secretary. The principal rules were originally published under notification No. 134/2016-Customs (N.T.), G.S.R. No. 1037(E), dated November 2, 2017.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for the country's finances.
Department of Revenue: A department within the Ministry of Finance responsible for revenue collection and tax administration.
New Delhi: The capital city of India, located in the New Delhi district of Delhi.
Customs Act, 1962: An Indian law governing customs duties, procedures, and related matters.
Central Government: The executive authority of the Union of India.
Deferred Payment of Import Duty Rules, 2016: Indian government rules outlining the procedures for deferred payment of import duties.
Deferred Payment of Import Duty Amendment Rules, 2017: Amendments to the Deferred Payment of Import Duty Rules, 2016.
Mayapuri, New Delhi: An industrial area located in New Delhi, Delhi, where the Government of India Press is located.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (i)
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No. 255] NEW DELHI, FRIDAY, MARCH 31, 2017/CHAITRA 10, 1939
िव(cid:7004)त म(cid:7074)ं ालय
(राज(cid:7021) व िवभाग)
अिधसचू ना
नई (cid:7408)द(cid:7016)ल ी, 31 माच,(cid:6981) 2017
स.ं 28/2017-सीमाश(cid:7016)ु क (ग.ैटै.)
सा.का.िन. 321(अ).—सीमा शु(cid:7016) क अिधिनयम, 1962 (1962 का 52), क(cid:7409) धारा 47 क(cid:7409) उपधारा (1) के परंतकु
और धारा 156 के तहत (cid:7079)द(cid:7004)त शि(cid:7334)य(cid:7298) का (cid:7079)योग करत े (cid:7263)ए, क(cid:7286)(cid:7076) सरकार एतत(cid:7367)ारा आयात शु(cid:7016)क आ(cid:7021)थ िगत भगु तान
िनयमावली, 2016 म(cid:7286) संशोधन करन ेके िलए िन(cid:7013)न िलिखत िनयम बनाती ह:ै-
1. (1) इन िनयम(cid:7298) को आ(cid:7021) थिगत भुगतान (संशोधन) िनयमावली, 2017 कहा जाएगा
(2) य ेसरकारी राजप(cid:7074) म (cid:7286)अपने (cid:7079)काशन क(cid:7409) तारीख स ेलागू ह(cid:7298)गे।
2. आयात शु(cid:7016)क आ(cid:7021) थिगत भुगतान िनयमावली, 2016 के िनयम 5 म(cid:7286) उप-वा(cid:6989)य (क) से (घ) के (cid:7021)थ ान पर िन(cid:7013)न िलिखत
उप-वा(cid:6989) य(cid:7298) को (cid:7079)ित(cid:7021) थािपत (cid:7408)कया जाएगा, यथा-
‘’(क) (cid:7408)कसी माह क(cid:7409) 1 स े 15 तारीख तक भुगतान के िलए लौटाए गए िबल ऑफ एं(cid:7069)ी स े संबंिधत व(cid:7021)त ु(cid:7312) के िलए
शु(cid:7016)क का भगु तान उस महीने क(cid:7409) 16 तारीख तक करना होगा;
(ख) माच(cid:6981) महीने को छोड़कर (cid:7408)कसी अ(cid:7008)य महीन े क(cid:7409) 16 तारीख से लके र अंितम तारीख तक भुगतान के िलए
लौटाए गए िबल ऑफ एं(cid:7069)ी से संबंिधत व(cid:7021)त ु(cid:7312) के िलए शु(cid:7016)क का भुगतान आने वाले अगल े महीने क(cid:7409) पहली
तारीख तक करना होगा; और
(ग) माच(cid:6981) महीन े के 16 तारीख से लके र 31 तारीख तक भुगतान के िलए लौटाए गए िबल ऑफ एं(cid:7069)ी से संबिं धत
व(cid:7021) तु(cid:7312) के िलए शु(cid:7016) क का भगु तान 31 माच (cid:6981)तक करना होगा।‘’
[फा. सं. 450/81/2016-सीमाशु(cid:7016)क (IV)]
शैफाली जी. (cid:7410)सह, अवर सिचव
1854 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
नोट:- (cid:7079)धान िनयमावली को अिधसूचना सं. 134/2016-सीमाशु(cid:7016)क (ग.ैटे.) (cid:7408)दनाकं 2 नवंबर, 2017 सा.का.िन.
स(cid:6990)ं या 1037(अ) (cid:7408)दनाकं 2 नवबं र, 2017 के तहत भारत के राजप(cid:7074),असाधारण, के भाग II, ख(cid:7003)ड 3, उपख(cid:7003) ड (i) म (cid:7286)
(cid:7079)कािशत (cid:7408)कया गया था।
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi the 31st March, 2017
JNo. 28/2017-Customs (N.T.)
G.S.R. 321(E).—In exercise of the powers conferred by the proviso to sub-section (1) of section 47 and
section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules
to amend the Deferred Payment of Import Duty Rules, 2016, namely: -
1. (1) These rules may be called the Deferred Payment of Import Duty (Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In rule 5 of the Deferred Payment of Import Duty Rules, 2016, for the clauses (a) to (d), the following
clauses shall be substituted, namely: -
“(a) for goods corresponding to Bill of Entry returned for payment from 1st day to 15th day of any
month, the duty shall be paid by the 16th day of that month;
(b) for goods corresponding to Bill of Entry returned for payment from 16th day till the last day of
any month other than March, the duty shall be paid by the 1st day of the following month; and
(c) for goods corresponding to Bill of Entry returned for payment from 16th day till the 31st day
of March, the duty shall be paid by the 31st March”.
[F. No. 450/81/2016-Cus IV]
SHAIFALI G SINGH,Under Secy.
Note: - The principal rules were published in the Gazetta of India Extraordinary Part II, Section 3,
Sub-Section (i) vide notification No. 134/2016-Customs (N.T), dated the 2nd November, 2017,
G.S.R. No.1037 (E), dated the 2nd November, 2017.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.