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of <h1>Amendment to Amnesty Scheme: Settle Export Defaults by Paying Duties Proportionate to Unmet Obligations, Interest Capped at 100.</h1> The amendment to the Amnesty Scheme for one-time settlement of defaults in export obligations by Advance and EPCG authorization holders allows pending cases to be regularized by paying customs duties exempted in proportion to the unfulfilled export obligation. The interest on these duties is capped at 100% of the exempted amount, excluding interest on Additional Customs Duty and Special Additional Customs Duty. This amendment clarifies the duties on which interest is payable, updating Public Notice No. 2/2023 dated 01.04.2023.
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