[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.)
NewDelhi,dated the 17thSeptember, 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.