The Central Board of Indirect Taxes and Customs vide notification dated 30th March, 2022 has exempted from section 51A of the Customs Act, 1962 the following deposits:
I. with respect to goods imported or exported in customs stations where customs automated system is not in place ;
II. with respect to accompanied baggage ;
III. other than those used for making payment of,-
(a) any duty of customs, including cesses and surcharges levied as duties of customs;
(b) integrated tax;
(c) Goods and Service Tax Compensation Cess;
(d) interest, penalty, fees or any other amount payable under the said Act, or the Customs Tariff Act, 1975.
Section 51A provides that every deposit made towards duty, interest, penalty, fee or any other sum payable by a person under the provisions of this Act or under the Customs Tariff Act, 1975 or under any other law for the time being in force or the rules and regulations made thereunder, using authorized mode of payment shall, subject to such conditions and restrictions, be credited to the electronic cash ledger of such person, to be maintained in such manner, as may be prescribed.
The amount available in the electronic cash ledger may be used for making any payment towards duty, interest, penalty, fees or any other sum payable under the provisions of this Act or under the Customs Tariff Act, 1975 (51 of 1975) or under any other law for the time being in force or the rules and regulations made thereunder in such manner and subject to such conditions and within such time as may be prescribed.
This notification shall come into force with effect from the 1st June, 2022.
