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    Question

    Deposit made towards duty, interest, penalty, fee or any

    other sum payable by a person under the provisions of the Customs Act shall be credited to the _____________
    A Account of such person Correct Answer Incorrect Answer
    B Electronic cash ledger of such person Correct Answer Incorrect Answer
    C Customs Account maintained by the Authority Correct Answer Incorrect Answer
    D None of the above Correct Answer Incorrect Answer
    E All of the above Correct Answer Incorrect Answer

    Solution

    Section 51A.   Payment of duty, interest, penalty, etc.: (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 or under any other law for the time being in force or the rules and regulations made thereunder, using authorised 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.

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