https://www.taxtmi.com/article/detailed?id=10337 The Regulations implement Section 51A by requiring maintenance of an electronic cash ledger on the customs portal, defining its form and fields, authorised deposit modes and challan procedures, unique identifiers for credits/debits, auto debit for payment challans where consent and sufficient balance exist, and refund mechanics via Form ECL 5 with temporary blocking of applied amounts and bank credit to the registered account. Banks must generate Challan Identification Numbers and persons must report ledger discrepancies on the portal. en-us Fri, 01 Apr 2022 10:43:10 +0530 Fri, 01 Apr 2022 10:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10337 The Regulations implement Section 51A by requiring maintenance of an electronic cash ledger on the customs portal, defining its form and fields, authorised deposit modes and challan procedures, unique identifiers for credits/debits, auto debit for payment challans where consent and sufficient balance exist, and refund mechanics via Form ECL 5 with temporary blocking of applied amounts and bank credit to the registered account. Banks must generate Challan Identification Numbers and persons must report ledger discrepancies on the portal. Articles Customs - Import - Export - SEZ Fri, 01 Apr 2022 10:43:10 +0530 https://www.taxtmi.com/article/detailed?id=10337