Para 14.4.3 — CAM

14.4.3 ELECTRONIC CASH LEDGER IN CUSTOMS Section 51A of Customs Act 1962 provides for the creation of an electronic cash ledger in which importers/exporters can deposit any amount of sum to pay their duty liability, interest, penalty, testing fees etc. Any amount deposited in this electronic cash ledger account could be debited automatically towards the dues of the exporter/importer in contrast to traditional payment system in operation earlier.