Duty credit ledger: new rule permits electronic credits in lieu of remission to be used for discharge of customs duties. A new provision authorizes the Central Government to notify the manner of issuing duty credits, including in lieu of remission of duties or other financial benefits; requires maintenance of issued duty credits in an electronic duty credit ledger within the customs automated system; and permits use or transfer of ledgered duty credit towards payment of duties under the Customs Act and the Customs Tariff Act, subject to prescribed manner, conditions, restrictions and time limits.