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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Amnesty scheme for export obligation defaults: settle by paying exempted customs duties plus capped interest to obtain EODC.</h1> Amnesty scheme allows holders of Advance Authorisations and EPCG authorisations (subject to specified vintage coverage) to regularise EO defaults by registering on the DGFT website and paying customs duties exempted proportionate to unfulfilled EO plus interest, with interest capped at 100% of the customs duty liable for interest (excluding Additional Customs Duty and Special Additional Customs Duty). Upon submission of payment proof and prescribed documents to the Regional Authority, an Export Obligation Discharge Certificate may be issued; exclusions apply for fraud and related cases, and duties paid under the scheme are not eligible for CENVAT credit or refund.

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