Customs (Electronic Cash Ledger) Regulations, 2022

Regulation 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 accordance with provisions of the Act, rules or regulations made thereunder; or

(ii) by the person on the basis of his own ascertainment of the amount of duty or sum payable by such person.

(2) The person shall select the payment challan so generated under sub-regulation (1) on the common portal for debit of the amount shown in the payment challan from electronic cash ledger of such person :

Provided that, the amount shown in the payment challan shall be automatically debited from the electronic cash ledger by the customs automated system, –

(a) in the case where consent for auto-debit of specified amount has been provided in the customs declaration by the person; and

(b) The amount available in the electronic cash ledger is sufficient for the payment of the entire amount of the payment challan.

(3) The successful debit under sub-regulation (2), shall be visible on electronic cash ledger and the credit shall be shown in the Electronic Duty Payment Ledger (Cash) maintained in FORM ECL-4.