Electronic cash ledger maintenance under customs regulations covers deposit challans, authorised payment modes, and challan identification tracking. Maintenance of the electronic cash ledger in FORM ECL-1 requires deposits toward duty, interest, penalty, fee, or any other amount payable under customs law to be credited and debited through the common portal. Deposits do not earn interest, and each credit or debit generates a unique identification number to be shown in the relevant Customs declaration. Deposits are made through FORM ECL-2 using authorised payment modes, subject to validity periods, over-the-counter limits, bank commission borne by the depositor, and issuance of a Challan Identification Number on successful credit.
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Provisions expressly mentioned in the judgment/order text.
Electronic cash ledger maintenance under customs regulations covers deposit challans, authorised payment modes, and challan identification tracking.
Maintenance of the electronic cash ledger in FORM ECL-1 requires deposits toward duty, interest, penalty, fee, or any other amount payable under customs law to be credited and debited through the common portal. Deposits do not earn interest, and each credit or debit generates a unique identification number to be shown in the relevant Customs declaration. Deposits are made through FORM ECL-2 using authorised payment modes, subject to validity periods, over-the-counter limits, bank commission borne by the depositor, and issuance of a Challan Identification Number on successful credit.
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