Para 14.4.5 — CAM

14.4.5 PAYMENT PROCESS OF CUSTOMS DUTY UNDER SECTION 51A OF THE CUSTOMS ACT 1962 14.4.5.1 The tax payer has been provided the choice of making advance payment of duties towards Imports and Exports. The tax payers can also make the payments on real time basis at the time of generation of challans. The ICEGATE system will maintain an Electronic Cash ledger [ECL] for each tax payer. All payments made will be routed through the ECL