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

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..... oint, namely:- CHAPTER VIIA PAYMENTS 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 th .....

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..... rescribed. (4) Notwithstanding anything 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. . - - statute, statutory provisions legislat .....

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