Should This be entered in PLA

The collection of cheques by DGCEI officers is not only illegal and unjustified, it is a crime. They have no power to collect cheques. Further, giving cheques to DGCEI officer is not a method of payment of duty, as given in Law.

Nevertheless, the assessee gives cheques to them at the time of investigation to placate them. Now taking them in PLA will unnecessarily make them angry. Once you have made the mistake of placating them, why to anger them.

Off course it is not a payment of duty, and it after investigation nothing is found out (well, it never happens), you can take the money back in PLA.

Sorry sir you have misunderstood about the chegue. My assessee has  handed over the chegue to DGCEI officers and they have forwarded it to the Local Range Office of the Excise & Customs and the chegue has been deposited and cleared.

I have sent you a PM.