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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 07/04/2006) Para 5.14

Regularisation of Bonafide Default 5.14

In case, EPCG licence holder fails to fulfill the prescribed export obligation, he shall pay duties of Customs plus 15% interest per annum to the Customs authority as per paragraph 5.8.3. This facility of payment of interest @15% shall be available to all pending cases of regularisation of EPCG licences irrespective of the date of its issuance.

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