Para 14.4.6 — CAM

14.4.6 ACCOUNTING IMPLICATIONS OF THE IMPLEMENTATION OF THE LEDGER SYSTEM IN CUSTOMS DUTY COLLECTIONS: All the deposits made in the Electronic Cash Ledger (ECL), created for individual entities in ICES, shall be made by crediting the amount below the ‘MH 8449 – Other Deposits’ under ‘Deposits not bearing interest’ section of Public Account. All the liabilities of entity concerned will be discharged through transfer from Public Account to CFI. All challan level details containing Debit – Credit Linkage

(s) shall be shared regularly by the ICEGATE with O/o Pr.CCA through API integration. Detailed accounting procedure is given in APPENDIX 14.1.