Para 14.4.5.2 — CAM

14.4.5.2 The tax payer will generate a challan on ICES/ICEGATE for an amount as per his choice for making the advance payment or while making the regular payment. On payment of the challan, the Electronic Cash Ledger will be credited. Given the nature of the deposits, the amount shall be credited to the Public Account. The ECL shall be used by the importer for further payments towards Duty, interest, fee or any other sum payable under the law. The ECL would have all details of credit and debit for particular entity (like Importer/Exporter, Customs Broker, Shipping Line, Agent etc.). When a declaration for clearance is made through Bill of Entry (BE) or Shipping Bill (SB), the tax payer instead of making a payment will discharge the duty amount from the ECL.