Interest cap on payable customs duties clarified for amnesty settlement of export-obligation defaults, excluding additional customs duties. 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.