Customs Act, 1962 — Chapter VIIA: Payments Through Electronic Cash Ledger
51A. Payment of duty, interest, penalty, etc.
Any deposit made towards duty, interest, penalty, fee or any other sum payable under this Act (or the rules or regulations made thereunder, or under the Customs Tariff Act, 1975) shall be credited to an electronic cash ledger of the person concerned, maintained in the prescribed form and manner, and used for making payment of such duty, interest, penalty, fee or other sum.
