Extra Duty Deposit e-payment requirement: online challan generation blocks release until deposit paid, with correction option. Integration of an online Extra Duty Deposit (EDD) module in ICES 1.5 requires the Appraising Officer to generate an invoice wise EDD challan and forward particulars to the bank for e-payment; once EDD particulars are saved for a Bill of Entry, the system blocks issuance of 'Out of Charge' until the e-payment is made. Incorrect unpaid challans may be deleted by the Appraiser in ICES 1.5 and re generated, and importers or Customs Brokers must verify challan details before payment and approach the Appraising Officer or Assistant Commissioner (EDI) for issues.
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.
Extra Duty Deposit e-payment requirement: online challan generation blocks release until deposit paid, with correction option.
Integration of an online Extra Duty Deposit (EDD) module in ICES 1.5 requires the Appraising Officer to generate an invoice wise EDD challan and forward particulars to the bank for e-payment; once EDD particulars are saved for a Bill of Entry, the system blocks issuance of "Out of Charge" until the e-payment is made. Incorrect unpaid challans may be deleted by the Appraiser in ICES 1.5 and re generated, and importers or Customs Brokers must verify challan details before payment and approach the Appraising Officer or Assistant Commissioner (EDI) for issues.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
