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    <title>Amnesty Scheme for one time settlement of default in export obligation by Advance and EPCG authorization holders - Notification No. 32/2023-Customs dated 26.04.2023</title>
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    <description>A one time amnesty allows Advance and EPCG authorisation holders to regularise bona fide shortfalls in export obligation by paying applicable Customs duty; interest on such duties is capped as specified in the public notice and is not payable on Additional Customs Duty or Special Additional Customs Duty. Cases involving fraud, mis declaration or unauthorised diversion are excluded; duties paid under the scheme are ineligible for CENVAT credit or refund. Authorisation holders must be registered under the public notice and Commissioners must monitor and expedite these regularisation cases.</description>
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