Notification No. 83/2012-Customs (N.T.) dated 17.9.2012
Making E-payment of Customs duty mandatory
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)]
Under Secretary to the Government of India