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Provisions expressly mentioned in the judgment/order text.
CBIC implemented electronic voluntary payment functionality on ICEGATE platform, replacing manual TR-6 payments at Customs stations effective December 31, 2024. The system enables self-initiated challan generation and payments without customs officer approval. Users must register on ICEGATE to access post-login functionality, primarily for past imports/exports settlements. Payment options include Electronic Cash Ledger debits, nine authorized banks via internet banking, NEFT/RTGS through RBI, and payment aggregator modes. Manual TR-6 challans require explicit Commissioner approval post-deadline. The platform supports 26 payment purposes including investigation payments, audit settlements, EPCG compliance, penalties, and pre-deposit appeals. Officers can verify payments through ICEGATE's dedicated portal interface.
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