TaxTMI 
TaxTMI 
Customs (Electronic Cash Ledger) Regulations, 2022
X X X X Extracts X X X X
X X X X Extracts X X X X
.... customs automated system relating to a person who deposits the amount in the said ledger in accordance with section 51A of the Act; (d) "Form" means a form appended to these regulations; (e) "Jurisdictional Commissioner of Customs" means the Commissioner having jurisdiction over the customs station where the person intends to make payment. (2) The words and expressions used in these regulations and not defined but defined in the Act shall have the same meanings as assigned to them in the Act. 3. Manner of maintaining Electronic Cash Ledger.- (1) The electronic cash ledger shall be maintained in FORM ECL-1 on the common portal for each person in regard to every deposit made towards duty, interest, penalty, fee or any other sum payable by the person under the provisions of the Act or under the Customs Tariff Act, 1975 (51 of 1975), or the rules and regulations made thereunder or any duties of customs, including cesses and surcharges levied as duties of customs under any other law for the time being in force, for the purpose of crediting the deposit and for debiting when the amount available in the electronic cash ledger is used for making payment towards duty....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Number from the collecting bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the common portal shall make available a receipt to this effect. (10) Where the bank account of the person concerned or the person making the deposit on his behalf, is debited but no Challan Identification Number is generated or such number is generated but not communicated to the common portal, the said person may represent electronically through the common portal to the bank or electronic gateway through which the deposit was initiated. 4. Manner of making payment from the electronic cash ledger .- (1) A person may use the amount available in the electronic cash ledger for making payment towards duty, interest, penalty, fee, or any other sum payable by such person under the provisions of the Act or under the Customs Tariff Act, 1975 (51 of 1975), or the rules and regulations made thereunder ,or any duties of customs, including cesses and surcharges levied as duties of customs under any other law for the time being in force, through payment challan in FORM ECL-3 generated,- (i) by the customs automated system in....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Note - 1. Reference No. includes BRN (Bank Reference Number), debit entry no., order no., if any, and acknowledgment No. of the document. 2. Type/Document No/Date, if applicable, for any debit will be recorded, otherwise it will be left blank. 3. Challan Identification Number (CIN) of the challan against which deposit has been made, and type of liability for which any debit has been made will also recorded under the head "description". 4. Application no., if any, Show Cause Notice Number, Demand ID, pre-deposit for appeal or any other liability for which payment is being made will also be recorded under the head "description". 5. Refund claimed from the ledger or any other debits from the ledger will be recorded accordingly. 6. Date and time of deposit is the date and time of generation of CIN as reported by bank. 7. The entity code shall be as follows :- (a) the Import Export Code (IEC) issued by Directorate General of Foreign Trade (DGFT) for importers/exporters, (b) Pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tands for Unique Transaction Number for NEFT / RTGS payment. 2. No signature is required for online payments. FORM ECL-3 [See regulation 4(1)] Challan for Payment of any sum under the Customs Act, 1962 ICEGATE Unique ID << Auto Generated after submission of information >> Date << Current date >> Challan Expiry Date -- Entity Type/ Code << Filled in/Auto populated >> Name (Legal) << Auto Populated >> Address << Auto Populated >> Email address << Auto Populated >> Mobile No. << Auto Populated >> Details of Payment of Duty (All Amount in Rs.) Major Head DB/CR Minor Head Minor Head Tax Interest Penalty Fee Others Total Customs Duty Sub-Total ....