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All pending cases of default falling in Sl no:1 (above) can be regularised on payment of all customs duties that were exempted in proportion to the unfulfilled EO. Interest would be restricted to 100% of the duties so exempted. No interest is payable on Additional Customs Duty (ACD) and Special Additional Customs Duty (SACD)
Authorisation holders who wish to avail the benefit of the scheme shall register on the website https://www.dgft.gov.in in a separate application form provided for this purpose
If the entire authorisation is under default, the applicants shall pay the entire customs duty, plus interest with the Jurisdictional Customs Authorities and submit proof thereof to the Regional Authority (RA) of DGFT
If there is partial default, the RA, based on the specific request and application for Export Obligation Discharge Certificate (EODC), shall intimate the applicant of the details of the default on which duty and interest are payable, on that basis, the applicant can remit the duties with jurisdictional customs authorities and submit copy proof thereof to RA
The authorisation holder, who wishes to avail of this benefit, must complete the process of registration (application) on or before 30 June 2023. Customs duty remittance has to be made on or before 30 September 2023
Based on the evidence of payment and other documents, as prescribed under the FTP/HBP submitted by the applicant, EODC will be issued by the RA
Cases adjudicated or pending adjudication, either original or in appeal, can also be regularised under this scheme. Where the case is adjudicated (or pending) and no appeal has been filed, the applicant will produce a copy of the closure letter from the RA to the adjudicating authority. Where an appeal has been filed, the closure letter will have to be submitted to the appellate authority, which will decide the closure and will inform the applicant
Cases under investigation or cases adjudicated for fraud, misdeclaration or unauthorised diversion of material and/or capital goods are excluded from the scheme
No CENVAT or Refund under any provision of the law of any amount shall be allowed on duties paid under the scheme. The applicant shall also give an undertaking that they will not file any application for CENVAT/Refund of duties paid, before any authority or court
If duty along with interest is already deposited in full, the case would not be eligible for this scheme
The necessary procedures and system of filing required by the respective RA would be indicated separately.
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