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    <title>Exemption of deposits u/s 51A (4) of the Customs Act, 1962 - customs automated system is not in place, with respect to accompanied baggage and other than those used for making [electronic] payment</title>
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    <description>Exempts specified deposits from section 51A(4) where goods are imported or exported at customs stations without an automated system, and for accompanied baggage; also exempts deposits not used for electronic payment of customs duty, integrated tax, GST Compensation Cess, and interest, penalty, fees or other amounts payable under the Customs Act or the Customs Tariff Act.</description>
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      <description>Exempts specified deposits from section 51A(4) where goods are imported or exported at customs stations without an automated system, and for accompanied baggage; also exempts deposits not used for electronic payment of customs duty, integrated tax, GST Compensation Cess, and interest, penalty, fees or other amounts payable under the Customs Act or the Customs Tariff Act.</description>
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