Central Government appoints the 1st June, 2022, as the date from which the new chapter VIIA shall be inserted in the Customs Act, 1962 - Payment of duty, interest, penalty, etc. under the Customs Act, 1962 shall be made through electronic cash ledger - S.O. 1511(E). - Customs -Tariff
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Electronic cash ledger requirement mandates customs duty, interest and penalty payments through an electronic cash ledger from the appointed commencement. The Central Government appoints 1st June, 2022 as the date for insertion of Chapter VIIA into the Customs Act, 1962, activating a provision that payments of duty, interest and penalty under the Act are to be made through an electronic cash ledger, pursuant to the Government's enabling finance authority.
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.
Electronic cash ledger requirement mandates customs duty, interest and penalty payments through an electronic cash ledger from the appointed commencement.
The Central Government appoints 1st June, 2022 as the date for insertion of Chapter VIIA into the Customs Act, 1962, activating a provision that payments of duty, interest and penalty under the Act are to be made through an electronic cash ledger, pursuant to the Government's enabling finance authority.
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