Customs electronic cash ledger definitions establish authorised banks, payment jurisdiction, and reliance on meanings assigned under the governing Customs Act.

Definitions governing the Customs Electronic Cash Ledger framework identify the Customs Act, 1962 as the governing Act; define an authorised bank as a Government-authorised bank or branch permitted to collect duty and other sums payable under that Act; and define an electronic cash ledger as the customs automated-system ledger of a person depositing amounts under the statutory electronic cash ledger mechanism. Undefined expressions carry the meanings assigned under the Customs Act, 1962.

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