Notification No. 83/2012-Customs (N.T.)
New Delhi, dated the 17th September, 2012.
S.O. 2186(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