Page 66 - ELT_1st September 2020_Vol 373_Part 5

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facility of deferred payment of Customs import duty under proviso to sub-
section (1) of section 47 of the Customs Act, 1962. This facility shall be made
available to eligible APUs w.e.f. date of publication of Notification No. 78/2020-Customs
(N.T.) dated 19-8-2020.
2. The facility of deferred payment of Customs import duty shall be
governed by the Deferred Payment of Import Duty Rules, 2016, as amended. It is
expected that the extension of this facility to the Authorised Public Undertakings
shall expedite the Customs clearance of their imported goods at the
Ports/Airports/ICDs.
3. The facility of deferred payment of Customs import duty shall be
available to Public Undertakings of Central and/or State Government which
satisfy the following criterion :
(i) Must be a Government company as defined in the Companies Act,
2013 or a statutory Corporation, a department or an autonomous
body owned and/or controlled by the Central Government
and/or State Government.
(ii) Must possess a valid Importer-Exporter Code (IEC).
(iii) Must be recommended for availing the said facility by an officer
not below the rank of the Deputy Secretary to the Government of
India or an officer of equivalent rank in the State Government.
(iv) Must undertake to comply with the provisions of the Deferred
Payment of Import Duty Rules, 2016.
(v) Must adhere to legal compliance requirements as per Section 3.2 of
revised AEO programme as per Circular No. 33/2016-Customs,
dated 22nd July 2016, as follows :
(a) There should be no show cause notice issued to them during
last three financial years involving fraud, forgery, outright
smuggling, clandestine removal of excisable goods or cases
where Service Tax/GST has been collected from customers
but not deposited to the Government.
(b) There should be no case wherein prosecution has been
launched or is being contemplated against the applicant or
its senior management.
(c) If the ratio of disputed duty demanded or drawback
demanded or sought to be denied, in all the show cause
notices issued under the Customs Act, 1962 [other than those
mentioned in Para 3(v)(a) and 3(v)(b)] during the last three
financial years, to the total duty paid and drawback claimed
during the said period is more than ten percent, a review
would be taken of the nature of cases and decision would be
taken on issue or continuance of AEO status by AEO
Programme Manager.
Explanation : for para 3(v)(a), 3(v)(b) and 3(v)(c) above, the cases where
the show cause notices have been dropped or decided in favour of the applicant
by the adjudicating or appellate authorities will not be considered.
4. The eligible Public Undertaking desiring to avail the facility of
deferred payment of Customs import duty shall apply to the Principal

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