Electronic cash ledger for customs payments enabling portal deposits, unique transaction IDs, auto debit and refund procedures. Establishes an electronic cash ledger on a common portal for persons to deposit and use amounts for customs duties and related liabilities, requiring prescribed forms, generation of unique transaction identifiers and bank Challan Identification Numbers on successful credit; specifies permitted payment modes, non accrual of interest on deposits, procedures for auto debit where consent and sufficient balance exist, and a portal based refund application process with suspension of the applied balance until refund determination.