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        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.

        Customs duty payment has been expanded through ICEGATE's Payment Aggregator mode, which now permits credit card, debit card and UPI payments for the first time, alongside internet banking through 41 banks and existing NEFT/RTGS and authorised banker modes. The facility also supports transaction-wise payment routed through the Electronic Cash Ledger before duty accounting, and any bank commission for such deposits is to be borne by the depositor. ICICI, IOB, SBI and HDFC have been onboarded initially, with further banks to be added after testing. CBIC has also made corresponding changes to the Customs (Electronic Cash Ledger) Regulations, 2022 and issued a user manual for implementation.

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