https://www.taxtmi.com/acts?id=32247 Payment of duty, interest, penalty, fee or any other sum payable under the Customs Act, the Customs Tariff Act, 1975, or any other law, when made through an authorised mode, is credited to the person's electronic cash ledger subject to prescribed conditions and restrictions. Amounts in the ledger may be used for such payments in the prescribed manner, within the prescribed time, and any balance may be refunded in the prescribed manner. The Board may also exempt specified classes of persons or categories of goods by notification. en-us Tue, 03 Apr 2018 16:42:28 +0530 Thu, 18 Jun 2026 13:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32247 Payment of duty, interest, penalty, fee or any other sum payable under the Customs Act, the Customs Tariff Act, 1975, or any other law, when made through an authorised mode, is credited to the person's electronic cash ledger subject to prescribed conditions and restrictions. Amounts in the ledger may be used for such payments in the prescribed manner, within the prescribed time, and any balance may be refunded in the prescribed manner. The Board may also exempt specified classes of persons or categories of goods by notification. Act-Rules Customs Tue, 03 Apr 2018 16:42:28 +0530 https://www.taxtmi.com/acts?id=32247