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        Customs

        Regulation 6 - Intimation of discrepancy in electronic cash ledger

        Customs (Electronic Cash Ledger) Regulations, 2022

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        Intimation of discrepancy in electronic cash ledger required; registered persons must notify discrepancies via common portal. A registered person is required to report any discrepancy in their electronic cash ledger by communicating the discrepancy on the common portal, imposing a procedural duty of intimation and designating the common portal as the prescribed mechanism under the Customs (Electronic Cash Ledger) Regulations, 2022.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Intimation of discrepancy in electronic cash ledger required; registered persons must notify discrepancies via common portal.

                                A registered person is required to report any discrepancy in their electronic cash ledger by communicating the discrepancy on the common portal, imposing a procedural duty of intimation and designating the common portal as the prescribed mechanism under the Customs (Electronic Cash Ledger) Regulations, 2022.


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