Customs deposit challan under section 51A prescribes required ledger entries, payment modes and depositor and bank particulars. Challan for deposits under section 51A prescribes FORM ECL-2 fields to record entity identification, Electronic Cash Ledger allocation (Major/Minor Head, totals), ICEGATE Unique ID, selectable payment modes (e payment, OTC, cash, cheque, DD, NEFT/RTGS), and associated bank/instrument details including remitting bank, beneficiary account number (CPIN), beneficiary bank name, IFSC/Reserve Bank details, BRN/UTR and payment date. Depositor particulars (name, designation, signature/date) and paid-challan acknowledgements are required; transaction charges are payable separately and online payments require no signature.
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Provisions expressly mentioned in the judgment/order text.
Customs deposit challan under section 51A prescribes required ledger entries, payment modes and depositor and bank particulars.
Challan for deposits under section 51A prescribes FORM ECL-2 fields to record entity identification, Electronic Cash Ledger allocation (Major/Minor Head, totals), ICEGATE Unique ID, selectable payment modes (e payment, OTC, cash, cheque, DD, NEFT/RTGS), and associated bank/instrument details including remitting bank, beneficiary account number (CPIN), beneficiary bank name, IFSC/Reserve Bank details, BRN/UTR and payment date. Depositor particulars (name, designation, signature/date) and paid-challan acknowledgements are required; transaction charges are payable separately and online payments require no signature.
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