Amnesty scheme for export obligation defaults permits settlement by payment of unpaid duties plus interest to obtain EODC. An Amnesty scheme for one time settlement allows Advance Authorisation and EPCG holders to regularize EO defaults by registering on the DGFT portal, paying customs duties exempted in proportion to unfulfilled Export Obligation plus interest equal to 100% of the exempted duties (excluding Additional Customs Duty and Special Additional Customs Duty), submitting proof of payment to the Regional Authority, and obtaining an Export Obligation Discharge Certificate (EODC); exclusions include cases involving fraud, misdeclaration, unauthorised diversion, and already-paid full duty, and payments under the scheme are ineligible for CENVAT credit or refund.
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.
Amnesty scheme for export obligation defaults permits settlement by payment of unpaid duties plus interest to obtain EODC.
An Amnesty scheme for one time settlement allows Advance Authorisation and EPCG holders to regularize EO defaults by registering on the DGFT portal, paying customs duties exempted in proportion to unfulfilled Export Obligation plus interest equal to 100% of the exempted duties (excluding Additional Customs Duty and Special Additional Customs Duty), submitting proof of payment to the Regional Authority, and obtaining an Export Obligation Discharge Certificate (EODC); exclusions include cases involving fraud, misdeclaration, unauthorised diversion, and already-paid full duty, and payments under the scheme are ineligible for CENVAT credit or refund.
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