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    <description>Electronic Duty Payment Ledger (Cash) in Form ECL-4 records customs duty payment transactions maintained on the Common Portal. Part I captures entity details, payment challans, document particulars, payment time, ledger references, debit or credit classification, transaction amounts, and running balances. Part II allocates payment amounts under major and minor heads. Descriptions may identify applications, show-cause notices, demands, appeal pre-deposits, or other liabilities, while refund claims and other ledger debits are recorded accordingly.</description>
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