Insertion of new Chapter VIIA-Payment of duty, interest, penalty, etc

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..... ENTS THROUGH ELECTRONIC CASH LEDGER Payment of duty, interest, penalty, etc. 51A. (1) 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 (51 of 1975) or under any other law for the time being in force or the rules and regulations made thereunder, using authorised mode of payme .....

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..... ng contained in this section, if the Board is satisfied that it is necessary or expedient so to do, it may, by notification, exempt the deposits made by such class of persons or with respect to such categories of goods, as may be specified in the notification, from all or any of the provisions of this section. . - Clause 78 of the Bill seeks to introduce a new Chapter VIIA in the Customs Act .....

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