Customs Act, 1962 — Chapter XVII: Miscellaneous
143A. [Omitted]
Section 143A (Duty deferment) was omitted by the Finance Act, 2013 (17 of 2013), with effect from 10th May, 2013. Deferred-payment arrangements for eligible importers are now provided through the deferred-payment-of-import-duty rules made under section 47, including the current Eligible Manufacturer Importer (EMI) scheme.
