Importation, Exportation and Transportation of Goods – CA Final IDT Study Material is designed strictly as per the latest syllabus and exam pattern.
Importation, Exportation and Transportation of Goods – CA Final IDT Study Material
Question 1.
Write a note on “Project Imports” under the Customs Tariff Act, 1975 projects and the minimum investment criteria if any. [May 2008, 5 Marks]
Answer:
Meaning of Project Import
- Project Import means import of plant & machinery and any other things
- which are required to establish a new project
- for manufacturing or producing or processing
- any approved things
- in India or substantially expending existing project established in India
Requirements of Project Import
- Several machinery, instruments and apparatus are required for setting up a project.
- These project components fall under different chapter, heading etc. of Customs Tariff Act, 1975
- Which also attracts duty at different rates, resulting into complexity
- so a new Tariff item was specified under Heading 9801
- to cover project import and presently it is charged at a consolidated rate of custom duty.
Eligible Projects
Many projects are eligible projects like
- Industrial Plants
- Irrigation Projects
- Power Projects
- Mining Projects
- Projects for oil or mineral exploration and
- Any other projects notified by the Central Government.
Question 2.
Under what circumstances provisional assessment under Sec. 18 of the Customs Act, 1962 can be made? [May 2009, 2 Marks]
Answer:
Sec. 18(1) of the Customs Act, 1962 provides the various circumstances, in which provisional assessment can be directed by proper officer:
- Inquiry: Importer / Exporter furnished all Documents / Information but Proper Officer still deems it necessary to make further enquiry.
- Documents/Information: The necessary Document have not been produced by Importer/ Exporter.
- Test: It is deemed necessary to carry out chemical or other tests on Goods.
Question 3.
Moris Lal has imported goods from Germany and is finally re-assessed u/s 18(2) of the Customs Act, 1962 for two such consignments. Particulars are as follows:
Date of provisional assessment : 12th December, 2017
Date of final re-assessment 2nd February, 2018
Duty demand for 1st consignment : ₹ 1,80,000
Refund for the 2nd consignment : ₹ 4,20,000
Date of refund made by the department : 28th April, 2018
Date of payment of duty demanded : 5th February, 2018
Determine the interest payable and receivable, if any, by Moris Lai on the final re-assessment of the two consignments, with suitable notes thereon. [May 2018 (Old), 4 Marks]
Answer:
| Case | Statutory Provision | In the given case |
| 1 | Interest Payable by Importer As per section 18(3) of the Customs Act, 1962 : Any importer is liable to pay interest at the rate of 15% p.a.(Notification No. 33/2016-Cus. (NT) dated 1-3-2016), on any amount payable consequent to the re-assessment order from the first day of the month in which the duty is provisionally assessed till the date of payment. |
Moris Lai is liable to pay following interest in respect of 1st consignment: = ₹ 1,80,000 × 1596 × 67/365 = ₹ 4,956 (rounded off) |
| 2 | Interest Payable to Importer If any amount refundable consequent to the reassessment order is not refunded within 3 months from date of re-assessment of duty, interest is payable to importer on unrefunded amount at the specified rate till the date of refund of such amount in terms of section 18(4) of the Customs Act, 1962. |
Since refund has been made (28-4-2018) within 3 months from the date of re-assessment of duty (02-2-2018), interest is not payable to Moris Lai on duty refunded in respect of 2nd consignment. |
Examiner’s Comment
Though most of the examinees correctly considered the rate of interest as 1596 p.a., but they erred in considering the period for which interest is payable. They wrongly considered the period starting from the date of provisional assessment till the date of payment of duty demanded while computing interest in respect of 1st consignment, whereas in the said case, interest is payable from the first day of the month in which the duty is provisionally assessed till the date of payment in terms of section 18(3) of the Customs Act, 1962.
Question 4.
Laxmi Company imported goods valued at ₹ 10,00,000 vide a Bill of Entry presented before the proper officer on 15th December, 2018, on which date the rate of customs duty was 20%. The proper officer decided that the goods should be subject to chemical or other test and therefore, the same were provisionally assessed at a value of 110,00,000 and Laxmi Company paid provisional duty of ₹ 2,00,000 on the same date. Laxmi Company wants to voluntarily pay duty of ₹ 1,50,000 on 20th January, 2019.
(1) Can Laxmi Company provisionally pay the duty and what are the conditions which are to be complied before such payment is made?
(2) Determine the amount of interest payable, if any, under section 18 of the Customs Act, 1962 assuming that the payment of ₹ 1,50,000 as stated above is made on 20th January, 2019 and that the final duty is assessed on 31st January, 2019 at ₹ 4,00,000 and the balance duty is paid on the same day. [May 2019 (Old), 5 Marks]
Answer:
| Case | Statutory Provision | In the given case |
| 1 | Provisional assessment of duty is permitted in case where the proper officer deems it necessary to subject any imported goods or export goods to any chemical or other test [Section 18 of the Customs Act, 1962], | Laxmi Company can pay the duty on provisional basis. Before, the provisional assessment of duty, the importer must furnish such security as the proper officer deems fit for the payment of the deficiency, if any, between the duty finally assessed/ re-assessed and the duty provisionally assessed. |
| 2 | Section 18 of the Customs Act, 1962 further stipulates that the importer is liable to pay interest, on any amount payable consequent to the final assessment order @ 15% p.a. from the first day of the month in which the duty is provisionally assessed till the date of payment thereof. | The amount of interest payable will be = [₹ 1,50,000 × 15% × 51/365] + [₹ 50,000 × 15% × 62/365] = ₹ 3,144 + ₹ 1,274 = ₹ 4,418 |
Question 5.
M/s Vijay Exports, an EOU, is purchasing electricity generated by the captive power plant of its sister unit. The furnace oil required for running the captive power plant was imported by the assessee (M/s. Vijay Exports) and supplied to sister unit for generation of electricity. The assessee also claimed exemption on import of furnace oil under a relevant exemption notification.
However, the assessee sought a clarification from the Development Commissioner seeking as to whether import of furnace oil and receipt of electricity would be liable to duly. The Development Commissioner replied in favour of the assessee and thereafter, the assessee claimed the exemption.
A show cause notice demanding duty was issued on the assessee invoking extended period of limitation of 5 years on grounds that the entitlement of duty free import of fuel for its captive power plant, and not the consumer of electricity, generated from that power plant.
Is the action of the department justified in light of the provisions of the Customs Act, 1962? Discuss with the help of a decided case law. [May 2014, 3 Marks]
Answer:
Statutory Provision
Sec. 28(4) of the Customs Act, 1962 provides for extended period of limitation ie. 5 years for issue of show cause notice in case of non-levy, non-payment etc., of custom duty due to collusion, any wilful mis-statement etc. on the part of assessee. So, if there is no collusion, any willful mis-statement etc. on the part of assessee, then the extended period of show cause notice can’t be invoked.
In the given case
The assessee has worked bona fide, because it has consulted about its doubt availability of exemption from the Development Commissioner of EOU, before claiming exemption. So, there is no wilful misstatement on the part of the assessee to attract the extended period of limitation.
The Supreme Court also gave same view in case of Uniworth Textiles Ltd. v. CCEx [2013].
Question 6.
Explain briefly the meaning of Entry Inward and Entry Outward in the Customs Law. [May 2014, 3 Marks]
Answer:
Meaning of Entry Inward (Sec. 31): Entry inward is a permission given by proper officer, to the master of a vessel for unloading of any imported goods from the vessel.
1. Condition:
After Submission of Import General Manifest as per Section 30 of Customs Act, 1962, the proper officer will give entry inward only when he is satisfied that all information is true and fair.
2. Entry Inward is not Required:
Any of the goods shall not be unloaded unless entry inward has been granted but this does not apply for passengers, baggage, perishable items and import by post.
3. Date of Entry Inward:
For the purpose of Sec. 15(1)(a) of the Customs Act, 1962, the date of entry inward is the date recorded in the Customs Register and not the date of actual entry of vessel.
4. Entry Outward :
As per Sec. 39 of the Customs Act, 1961, the master of vessel shall permit the loading of any export goods, only if the proper officer has given an order in this regard. This order is called entry outward.
However, loading of baggage and mail bags doesn’t required entry outwards. Again, entry outward is not necessary for aircraft and vehicles.
Question 7.
Can the time-limit prescribed under Sec. 48 of the Customs Act, 1962 for clearance of the goods within 30 days be read as time-limit for filing of bill of entry under Sec. 46 of the Customs Act, 1962. You may take the help of case law, if any, for your decision. [Nov. 2013, 3 Marks]
Answer:
The said issue came up for consideration before the High Court in case of C Cus v. Shreeje Overseas (India) Pvt. Ltd. 2013 (289) E.L.T. 401 (Guj.).
The High Court noted that through Sec. 46 of the Customs Act, 1962 does not provide any time limit for filing a bill of entry by an importer upon arrival of goods, Sec. 48 of the Act permits the authorities to sell the goods after following the specified procedure if the same are not cleared for home consumption/warehoused/ transhipped within 30 days of being unloaded at the custom station.
The High Court, however, held that the time limit prescribed under Sec. 48 for clearance of the goods within 30 days cannot be read into Sec. 46 and it cannot be inferred that Sec. 46 prescribes any time limit for filing of bill of entry.
Authors Point of View
As per Section 46 of Customs Act, 1962. The importer shall present the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing.
Where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.
Charges for late presentation of the bill of entry @ ₹ 5,000 per day for the initial 3 days of default and ₹ 10,000 per day for each day of default thereafter.
Question 8.
An importer filed a bill of entry after 60 days of filing Import General Manifest. The Deputy Commissioner of Customs imposed a penalty of ₹ 10,000 for late filing of the bill of entry. Since, importer wanted to clear the goods urgently, he paid the penalty. Can penalty be imposed for late filing of the bill of entry? Can bill of entry be filled in advance? Examine the issue regarding period available for filing bill of entry in the light of relevant statutory provisions? [May 2018, 5 Marks]
Answer:
Penalty for late filing of the bill of entry
Yes
As per Section 46(3) of Customs Act, 1962 : The importer shall present the bill of entry before the end of the next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home consumption or warehousing.
Where the bill of entry is not presented within the time so specified and the proper officer is satisfied that there was no sufficient cause for such delay, the importer shall pay such charges for late presentation of the bill of entry as may be prescribed.
Charges for late presentation of the bill of entry @ ₹ 5,000 per day for the initial 3 days of default and ₹ 10,000 per day for each day of default thereafter.
Can bill of entry be filled in advance
- Yes,
- As per Section 46(3) of the Customs Act, 1962:- A bill of entry may be presented within 30 days of the expected arrival of the aircraft or vessel or vehicle by which the goods have been shipped for importation into India.
- In the given case also, the time period as described above will be available -with reference to the date of arrival of vessel/aircraft- for filing the bill of entry.
Question 9.
What is interest free period allowed under Sec. 47(2) of the Customs Act, 1962 for payment of duty? [May 2014, 1 Mark]
Answer:
Sec. 47(2) of Customs Act, 1962 provides for interest free period of 1 working day for payment of custom duty,
In case of assessment, reassessment or provisional assessment payment of duty should be within one day (excluding holidays) from the date on which the bill of entry is returned to him by the proper officer for payment of duty, otherwise interest @ 15% p.a. will be charged till the date of payment of such duty.
Question 10.
Answer the following:
(a) Certain goods were brought to the export shed on 5-10-2018. The goods were examined and ‘let export order’ was issued on the same day by nothing of the shipping bill. Computer processed shipping bill was issued on 6-10-2017. DEPB rate was lowered on 6-10-2018 and the Department allowed DEPB at the rate prevailing on 6-10-2018. The goods were permitted for clearance and loading on 5-10-2018. It is the assessee’s case under the Customs Act, 1962. They are entitled for the higher rate of DEBP prevailing on 5-10-2018. Write a brief note whether the assessee’s stand is correct in law. [CA-Final, Nov. 2010, 4 Marks]
(b) Briefly explain the provisions relating to transshipment of goods without payment of duty under Sec. 54 of the Customs Act, 1962. [Nov. 2010, 4 Marks]
Answer:
(a)
Statutory Provision
As per Sec. 16(1) of the Customs Act, 1962, taxable event arises only when proper officer makes an order permitting clearance (ie. entry outwards or let export order) granted Esajee Tayabally Kapasi (1995) (SC) and loading of the goods for exportation took place under Sec. 51 of the Customs Act, 1962.
In the given case
In the given case let export order was issued by noting of the shipping billon 5.10.2018. Hence, the DEPB (Duty Exemption Pass Book) rate as on the date of let export order granted is relevant. Computer processed shipping bill was issued 6-10-2018 has no relevance. Therefore, the assessee stand is correct.
(b) Meaning of Transshipment Goods
Transshipment goods are those goods which are unloaded in India and required to be forwarded to same another place which may or may not be in India.
Conditions under which exemption from duty is allowed on transit and transshipment of goods are:
- The goods should be mentioned in the import manifest.
- The goods should be intended for transshipment.
- The goods should not be prohibited goods.
- A bill of transshipment should be presented to the proper officer.
- The owner of the vessel should execute a bond with surety.
- Container or package transshipped should be sealed with the Department’s seal.
Question 11.
Explain in brief the duty exemption to baggages under Sec. 79(1) of the Customs Act, 1962. [May 2010, 3 Marks]
Answer:
Section 79(1) of the Customs Act : The duty relief available in respect of baggage. It stipulates that the proper officer, may subject to any rules made under sub-section (2) pass free of duty-
(a) Any article in the baggage, of a passenger or a member of the crew, in respect of which the said officer is satisfied that it has been in his use for such minimum period as may be specified in the rules;
(b) Any article in the baggage of a passenger in respect of which the officer is satisfied that it is for the use of the passenger or his family or is a bona fide gift or souvenir, provided that the value of each such article and the total value of all such articles does not exceed such limits as may be specified in the rule.
Question 12.
Mr. Devendra, an Indian Entrepreneur, went to China to explore new business opportunities on 5-04-2018. The following details regarding imports are submitted by him with the Customs authorities on return to India on 20-02-2019.
(a) 2 Music Systems each worth ₹ 23,000.
(b) Jewellery brought by Mr. Devendra worth ₹ 49,000. (18 Grams)
Write a brief note on his eligibility with regard to duty free baggage allowance as per the Baggage Rules, 2016. [May 2017, 2 Marks]
Answer:
Rule 3 of the “Baggage Rules, 2016” provides for “Duty free baggage allowance” as follows:
(a) Used personal effects and travel souvenirs;
(b) Articles other than those mentioned in Annexure I, upto the value of ₹ 50,000, if these are carried on the person or in accompanied baggage of the passenger; and
(c) If we apply the above provisions, Mr. Devendra’s duty liability will be as follows:
Computation of Custom Duty Payable By Mr. Devendra
| Particulars | ₹ |
| (a) 2 Music systems each worth ₹ 23,000 | 46,000 |
| (b) Jewellery (18 Grams, up to 20 grams can be accommodated) | 49,000 |
| Total dutiable goods | 95,000 |
| Less: General Free Allowance under Rule 3 | 50,000 |
| Taxable value of duty | 45,000 |
| Customs duty @ 38.5% (inclusive social welfare surcharge 10% of 35%) | 17,325 |
Note: Jewellery Allowance not allowed to any person whose residing period in more than 1 year. abroad is not
Question 13.
Mrs. X, an Indian resident who was on a visit to China, returned after 6 months. She was carrying with her the following items:
(i) Personal Effects : ₹ 75,000
(ii) Laptop Computer : ₹ 60,000
(iii) Jewellery – 25 grams (purchased in china) : ₹ 75,000
(iv) Music system ₹ 50,000
Compute the customs duty payable by Mrs. X with reference to Baggage Rules, 2016. [Nov 2019, 5 Marks]
Answer:
Computation of Dutiable Turnover of Mrs. X
| Particular | Amount |
| (i) Personal Effects (WN 1) | Exempt |
| (ii) Laptop Computer (WN 1) | Exempt |
| (iii) Jewellery – 25 grams (WN 2) | 75,000 |
| (iv) Music System | 50,000 |
| Total | 1,25,000 |
| Less. Allowances as per Rule 3 | (50,000) |
| Dutiable Turnover | 75000 |
| Rate of Duty inclusive (SWS) | 38.5% |
| Duty on Baggage | 28,875 |
Working Notes:
(a) Personal effect, 1 Laptop & Travel Souvenirs are exempt from duty.
(b) Residing period of Mrs. X in abroad is not more than 1 Year, therefore exemption of rule 5 will not be allowed.
Question 14.
Mr. Samuel, a US resident aged 35 years, has come to India on a tourist visa for a month-long vacation. He carries with him, as part of baggage, the following:
Particulars : Value in ₹
Travel souvenirs : ₹ 85,000
Other articles carried on in person : ₹ 1,50,000
80 sticks of cigarettes of 1oo each : ₹ 8,000
30 cartridges of fire arms valuing 500 each : ₹ 15,000
One litre wine : ₹ 15,000
With reference to the Baggage Rules, 2016, determine whether Mr. Samuel will be required to pay any customs duty? [RTP May 2020]
Answer:
As per rule 3 of Baggage Rules, 2016, tourist of foreign origin, excluding infant, is allowed duty free clearance of
- travel souvenirs; and
- Articles up to the value of ₹ 15,000 (excluding, inter alia, cigarettes exceeding 100 sticks, cartridges of fire arms exceeding 50 and alcoholic liquor or wines in excess of two litres), if carried on in person.
Further, any article the value of which exceeds the duty free allowance admissible to such passenger or member under the Baggage Rules, 2016, is chargeable to customs duty @ 38.5% after including social welfare surcharge @ 10% on customs duty.
Accordingly, the customs duty payable by Mr. Samuel will be calculated as under:
| Computation of customs duty payable | ₹ |
| Travel souvenir | Nil |
| Articles carried on in person | 1,50,000 |
| Cigarettes [Note 1] | 8,000 |
| Fire arms cartridge [Note 2] | 15,000 |
| One litre of wine [Note 3] | 15,000 |
| Baggage within the scope of rule 3 of Baggage Rules, 2016 | 1,88,000 |
| Less: GFA | 15,000 |
| Baggage on which duty is payable | 1,73,000 |
| Customs duty payable @ 38.5% | 66,605 |
Notes:
1. The number of cigarettes does not exceed 100, the same will be covered within the scope of rule 3 of Baggage Rules, 2016 and thus, be eligible for general free allowance (GFA) or concessional rate of duty applicable to baggage vide Notification No. 26/2016 Cus. dated 31-3-2016, as the case may be.
2. The number of fire arms cartridge does not exceed 50, the same will be covered within the scope of rule 3 of Baggage Rules, 2016 and thus, be eligible for GFA or concessional rate of duty applicable to baggage vide Notification No. 26/2016 Cus. dated 31-3-2016, as the case may be.
3. The quantity of wine does not exceed 2 litres, the same will be covered within the scope of rule 3 of Baggage Rules, 2016 and thus, be eligible for GFA or concessional rate of duty applicable to baggage vide Notification No. 26/2016 Cus. dated 31-3-2016, as the case may be.
Question 15.
After visiting USA for a month, Mrs. and Mr. Iyer (Indian residents aged 35 and 40 years respectively) brought to India a laptop computer valued at ₹ 70,000, used personal effects valued ₹ 1,40,000 and a personal computer for ₹ 58,000.
Calculate the custom duty payable by Mrs. & Mr. Iyer If any. [Nov. 2018 (Old), 4 Marks]
Answer:
Statutory Provision
As per Rule 3 of the Baggage Rules, 2016 : An Indian resident arriving from a country other than Nepal, Bhutan or Myanrnar is allowed duty free clearance of
- Used personal effects and travel souvenirs without any value limit.
- Articles [other than certain specified articles] up to a value of ₹ 50,000 carried as accompanied baggage [General duty free baggage allowance].
- Further, such general duty free baggage allowance of a passenger cannot be pooled with the general duty free baggage allowance of any other passenger.
As per Notification No. 11/2004 Cus.dated 8-1-2004: One laptop computer when imported into India by a passenger of the age of 18 years or above (other than member of crew) is exempt from whole of the customs duty.
In the given case
- Accordingly, there will he no customs duty on used personal effects (worth ₹ 1,40,000) of Mrs. and Mr. lyer and laptop computer brought by them will be exempt from duty.
- Duty payable on personal computer after exhausting the duty free baggage allowance will be ₹ 58,000 – ₹ 50,000 = ₹ 8,000.
- Effective rate of duty for baggage = 38.5% [Including Social Welfare Surcharge]
- Therefore, total customs duty = ₹ 3080.
Question 16.
Gregory Peg of foreign origin has come on travel visa, to tour in India. He carries with him, as part of baggage, the following:
Particulars : Value in ₹
Travel Souvenir : ₹ 85,000
Other articles carried on in person : ₹ 1,50,000
120 sticks of cigarettes of ₹ 1oo each : ₹ 12,000
Fire arm with 100 cartridges (value includes the value of cartridges at @ ₹ 500 per cartridge) : ₹ 1,00,000
Determine customs duty payable, If the effective rate of customs duty is 25.75% Inclusive of education cess and secondary & higher education cess, with short explanations where required. [May 2018 (Old), 4 Marks]
Answer:
As per rule 3 of Baggage Rules, 2016, tourist of foreign origin excluding infant is allowed duty free clearance of –
- travel souvenirs; and
- Articles up to the value of ₹ 15,000 (excluding articles mention in annexure I like fire arms, cartridges of fire arms exceeding 50 and cigarettes exceeding loo sticks), if carried on in person.
| Computation of customs duty payable | ₹ |
| Travel souvenir | Nil |
| Articles carried on in person | 1,50,000 |
| Cigarettes [ 100 sticks can be accommodated in General Free Allowance (GFA)] | 10,000 |
| Fire arms cartridge (50 cartridges can be accommodated in GFA) | 25,000 |
| Baggage than can be accommodated in GFA | 1,85,000 |
| Less: General Free Allowance as per Rule 3 | 15,000 |
| Baggage on which duty is payable | 1,70,000 |
| Duty payable @ 38.5% | 65,450 |
Note: Fire arms, cartridges of fire arms exceeding 50 and cigarettes exceeding 100 sticks are not chargeable to rate applicable to baggage [Notification No. 26/2016 Cus. dated 31-3-2016]. These items are charged @ 100% applicable to baggage under Heading 9803 of the Customs Tariff.
Question 17.
Mr. Anil and his wife (non-tourist Indian Passengers) are returning from Dubai to India after staying there for a period of two years. They wish to bring gold jewellery purchased from Dubai. Pl. Enumerate provisions of Customs Laws for jewellery allowance in their cases. [Nov. 2014, 2 Marks]
Answer:
| RULE
NO. |
CLASS OF PASSENGER | ORIGIN COUNTRY FROM WHICH THE PASSENGER IS COMING | ARTICLES ALLOWED FREE OF DUTY |
| 1. | Passenger residing abroad for more than one year | Any country | GENTLEMAN: Jewellery upto a weight of 20 gms with a value cap of ₹ 50,000LADY PASSENGER: Jewellery upto a weight of 40 gms with a value cap of ₹ 1,00,000 |
Question 18.
What is the relevant date for determining the rate of duty and tariff valuation in respect of goods imported or exported by post? [May 2014, 3 Marks]
Answer:
Sec. 83 of the Customs Act, 1962 provides for relevant date for determining the rate of duty or tariff valuation in respect of goods imported or exported by post, which are as:
Rate of Duty and Tariff Valuation in respect of Goods imported by Post [Section 83(1)]
The rate of duty and tariff value, if any, applicable to any goods imported by post shall be-
- the date on which the postal authorities present to the proper officer a list containing the particulars of goods for the purpose of assessing the duty thereon; or
- in case of goods imported by a vessel, the date of the arrival of the vessel, whichever is later.
Rate of Duty and Tariff Valuation in respect of Goods Exported by Post [Section 83(2)]
The rate of duty and tariff value, if any, applicable to any goods exported by post shall be-
- the rate and valuation in force on the date on which.
- the exporter delivers such goods the postal authorities for exportation.
Question 19.
What are the classes of importers required to pay customs duty electronically? What is the full name of dedicated payment gateway set-up by Board (CBIC) to use e-payment facility easily by an importer? [Nov. 2013, 3 Marks]
Answer:
The Central Government may, by notification in Official Gazette, specify the class or classes of importers who shall pay duty electronically.
The CG has notified through Notification No. 80/2017 Cus. (N.T.) has notified for electronic payment of duty for following classes of importers:
(a) Importers registered under Accredited Clients Programme; and
(b) Importers paying customs duty of ₹ 10,000 or more per bill of entry.