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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>Interest cap on payable customs duties clarified for amnesty settlement of export-obligation defaults, excluding additional customs duties.</h1> Amnesty scheme allows one-time regularisation of export-obligation defaults by Advance and EPCG authorization holders on payment of customs duties exempted in proportion to unfulfilled export obligation; interest on those duties is capped at a maximum equal to the duties exempted on which interest applies, and no interest is payable on Additional Customs Duty and Special Additional Customs Duty.

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