Page 68 - ELT_1st September 2020_Vol 373_Part 5

T78 EXCISE LAW TIMES [ Vol. 373

Commissioner dashboards. The Principal Commissioner/Commissioner of
Customs may monitor the same for imports pertaining to his jurisdiction and
ensure timely payment of the Customs import duty as per the said Rules.
Instances of non-payment may be brought to the notice of the Principal
Commissioner/Commissioner, DIC, CBIC. Further, the Principal
Commissioner/Commissioner, DIC, CBIC may revoke such approval granted
under para 3 of this circular, if the APU becomes ineligible for the facility of
deferred payment of Customs import duty at any point in time.
10. In this regard attention is also drawn to the omission of Rule 4 of
the Deferred Payment of Import Duty Rules, 2016. The implication of this
omission is that henceforth the approved AEO Tier 2/3 or approved APU shall
not be required to send any intimation regarding the intent to avail the facility of
deferred payment of Customs import duty to the Principal
Commissioner/Commissioner, DIC and/or the Principal Commissioner/
Commissioner having jurisdiction over the port(s) of clearance. Accordingly,
para 3 of Circular No. 52/2016-Customs, dated 15-11-2016 stands deleted.
11. Any difficulties faced in the implementation of this circular may
please be brought to notice of Board.
Annexure
Application for Approval As Authorised Public Undertaking
[Refer : Circular No. 37/2020-Customs dated 19-8-2020]

To,
The Principal Commissioner/Commissioner,
Directorate of International Customs, email diccbec.dor@gov.in,
10th Floor, Tower-II, Jeevan Bharti Building,
Cannaught Place, New Delhi-110001

I,……………………. (name of the importer) hereby submit an application to avail
the benefits of deferred payment as per Deferred Payment of Import Duty Rules,
2016 and as per Circular No. 37/2020-Customs, dated 19-8-2020, and undertake
to comply with the provisions laid down in the said rules and circular, as
follows -

Details of Applicant Authorised Public Undertaking
1. Name of the company/Undertaking :
2. Type (Central PSU/State PSU/ :
Others)
3. Registered Address :
Identification Details
4. Company Registration No. :
(for companies registered under the
Companies Act, 2013 and/or Limited
Liability Partnership Act, 2008)

EXCISE LAW TIMES  1st September 2020  68