M/s Sunrise Traders is an importer eligible to avail the facility of deferred payment of import duty under section 47 of the Customs Act, 1962.…

18. Rule 4 of the Deferred Payment of Import Duty Rules, 2016, provides as follows: (a) for goods corresponding to Bills of Entry returned for payment from the 1 st day to the last day of any month other than March, the duty shall be paid by the 1 st day of the following month; and (b) for goods corresponding to Bills of Entry returned for payment from the 1 st day to the 31 st day of March, the duty shall be paid by the 31 st day of March. In view of the above provisions, due date for payment of duty is as follows: S. No. Bill of Entry returned for payment on Due date of payment of duty (i) 10 th April 1 st May (ii) 20 th April 1 st May (iii) 8 th March 31 st March (iv) 25 th March 31 st March