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. - Customs - PUBLIC NOTICE NO - 19/2023

..... concerned to the Notification No. 32 /2023-Customs dated 96.04.2023 issued by The Ministry of Finance (Department of Revenue) and Board Circular no. 11/2023-Customs dated 17.05.2023. 2. The Ministry has issued the Notification No.32/2023-Customs dated 26.04.2023 to amend 13 Customs notifications pertaining to Advance Authorization (AA) and Export Promotion Capital Goods (EPCG) Schemes. This is to implement the Public Notice No. 02 dated 01.04.2023 notified by DGFT that has provided a procedure, .....

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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. - Customs

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..... otice dated 01.04.2023. No other change is involved. 4. It may be noted that the cases under any investigation or adjudicated for involving fraud, mis-declaration or un-authorized diversion of material and/or capital goods are not covered in the scheme. Authorization holder shall not claim CENVAT Credit or Refund, under any provision of law, of any amount on duties paid under this scheme. However, there may be cases of calculation mistakes which are to be dealt on merits. Also, the DGFT PN No. 0 .....

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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. - Customs

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