Electronic cash ledger payments: auto-debit permitted where consent in declaration and balance suffices, enabling immediate customs payment. Use of the electronic cash ledger to pay duties, interest, penalties, fees or other sums is effected via a payment challan in FORM ECL-3, generated either by the customs automated system or by the person. The person selects the challan on the common portal and the customs automated system will auto-debit the ledger where consent for auto-debit is recorded in the customs declaration and the ledger balance is sufficient; successful debits appear on the electronic cash ledger and as credits in the Electronic Duty Payment Ledger (Cash) in FORM ECL-4.
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Provisions expressly mentioned in the judgment/order text.
Electronic cash ledger payments: auto-debit permitted where consent in declaration and balance suffices, enabling immediate customs payment.
Use of the electronic cash ledger to pay duties, interest, penalties, fees or other sums is effected via a payment challan in FORM ECL-3, generated either by the customs automated system or by the person. The person selects the challan on the common portal and the customs automated system will auto-debit the ledger where consent for auto-debit is recorded in the customs declaration and the ledger balance is sufficient; successful debits appear on the electronic cash ledger and as credits in the Electronic Duty Payment Ledger (Cash) in FORM ECL-4.
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