Rule [ 6]. Deferred payment not to apply in certain cases.- An eligible importer who fails to pay duty in full by due date more than once in a period of three consecutive months shall not be permitted to make deferred payment :
Provided that the facility of deferred payment shall not be restored unless the eligible importer has paid the duty in full along with the interest.

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Deferred Payment of Import Duty Rules, 2016 Rule 6 — Deferred payment not to apply in certain cases

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