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.
A customs commissionerate notice enables electronic voluntary/self-initiated payments on the ICEGATE e-Payment platform to replace manual TR-6 challans, allowing registered users to generate challans and pay without officer approval; the facility is for past import/export liabilities and not for clearance of live consignments. Permitted payment purposes are listed in Annexure-A. Payments may be debited from the Electronic Cash Ledger or made challan-wise via selected internet-banking banks, NEFT/RTGS or payment aggregators, with more banks to be added. Manual TR-6 payments are not to be accepted after 19 July 2025 except by specified approval; user guidance and a help contact have been provided.
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