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    <description>Shortfall in fulfilment of export obligation under the EPCG scheme permits surrender of the unutilised authorisation and regularisation of the shortfall by paying customs duty, taxes and cess in proportion to the shortfall with applicable interest; payment may be made suo motu based on the holder&#039;s calculation, documentary evidence and online payment are required, and the Regional Authority will verify and may require additional payment before redeeming the case.</description>
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