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TMI BlogAmnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders - Notification No. 32/2023-Customs dated 26.04.2023X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Drawback Division New Delhi, dated the 17th May, 2023 To All Principal Chief Commissioners / Chief Commissioners, All Principal Directors General / Directors General, All Principal Commissioners/Commissioners of Customs/Customs (Prey)/ Central Tax Customs Ma'am/Sir, Subject: Amnesty Scheme for one time settlement of default in export obligation by Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce dated the 01.04.2023 . However, no interest is payable on the portion of Additional Customs Duty and Special Additional Customs Duty. The authorization holder choosing to avail this procedure must complete the process of payment on or before 30.09.2023. 2. The amendments made by the Notification No. 32/2023-Customs provide that in a case of default in export obligation, when the duty on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be followed. 4. The Principal Commissioners / Commissioners are to ensure that the exporters approaching for paying the duty, etc. are registered with the DGFT in terms of the Public Notice dated 02.04.2023 ibid. These cases under the scheme be monitored and tracked so that there is efficient handling and expeditious closure of these old cases of bona fide EC default in a seamless mann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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