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)]

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