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    <title>Phased Implementation of Electronic Cash Ledger (ECL) in Customs w.e.f 01.04.2023</title>
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    <description>Electronic Cash Ledger enables persons liable for customs payments to make non-interest-bearing deposits for discharge of duties, taxes, fees and other liabilities. Phased implementation initially preserves exemptions for non-automated customs stations, accompanied baggage, courier terminals and specified non-electronic payments; courier shipment payments move to ECL from 1 May 2023. Registered users may deposit funds through authorised modes, use ledger balances for application-generated payment challans, or make direct payments routed through an instantaneous ECL deposit and debit. Unused balances remain available for later payments or may be refunded to the registered bank account.</description>
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      <description>Electronic Cash Ledger enables persons liable for customs payments to make non-interest-bearing deposits for discharge of duties, taxes, fees and other liabilities. Phased implementation initially preserves exemptions for non-automated customs stations, accompanied baggage, courier terminals and specified non-electronic payments; courier shipment payments move to ECL from 1 May 2023. Registered users may deposit funds through authorised modes, use ledger balances for application-generated payment challans, or make direct payments routed through an instantaneous ECL deposit and debit. Unused balances remain available for later payments or may be refunded to the registered bank account.</description>
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