Electronic cash ledger payments allow customs liabilities to be discharged through challans, with conditional automated debit and ledger recording.

Electronic cash ledger balances may be used to pay customs duty, interest, penalty, fees and other payable sums through a payment challan in FORM ECL-3. The challan may be generated by the customs automated system or through the person's self-ascertainment. The person selects the challan on the common portal for ledger debit. Auto-debit is permitted where consent is provided in the customs declaration and sufficient ledger balance exists for the full challan amount. Successful debit is reflected in the electronic cash ledger and credited to the Electronic Duty Payment Ledger (Cash).

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