One time Amnesty scheme for settlement of default in export obligations
Some immediate points that may need an examination;
– pending cases can be regularised by making payment of all the duties including the additional and special additional customs duties. Any existing litigation on classification or applicability of an alternate exemption notification may need an examination as the EODC may not be discharged unless the classification litigation is closed
– what if the exporter undertakes to make differential payment of duty if the aforesaid litigation turns against him in future, will he be allowed EODC and what’s the forum whose decision on classification shall be held final, Honble SC??
– what if the final goods were exported but the obligation could not be fulfilled due to other reasons for example non realisation of exports proceeds
– if the exporter utilised the imported goods towards any alternative exemption available on end use basis
– cases of genuine reasons for non fulfillment of the exports obligation, generally the ones beyond the control of the exporter like sudden decline of the demand in the international market or technological obsolescence, etc. If at all these exporters to opt the scheme in order to regularise the default, date from when interest liability kicks in, is it still the date of imports??
– almost all adjudication proceedings ( I mean in most the cases) alleges misdeclaration, suppression, fraud, etc. May need a specific mention that only those proceedings where such allegations have been raised and orders have been passed without any further appeal.