Challan for payment under Customs Act provides electronic remittance with itemised duty, tax, interest, penalty and totalisation. Form ECL-3 establishes an electronic challan for payment under the Customs Act, 1962 requiring ICEGATE Unique ID, entity identification and contact details, and an itemised payment schedule. Payments are recorded by Major Head and Minor Head with separate line entries for Tax, Interest, Penalty, Fee and Others, producing sub-totals and a consolidated challan amount; Integrated Tax and Cess components are listed separately and the total amount is to be provided in words.
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Provisions expressly mentioned in the judgment/order text.
Challan for payment under Customs Act provides electronic remittance with itemised duty, tax, interest, penalty and totalisation.
Form ECL-3 establishes an electronic challan for payment under the Customs Act, 1962 requiring ICEGATE Unique ID, entity identification and contact details, and an itemised payment schedule. Payments are recorded by Major Head and Minor Head with separate line entries for Tax, Interest, Penalty, Fee and Others, producing sub-totals and a consolidated challan amount; Integrated Tax and Cess components are listed separately and the total amount is to be provided in words.
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