Penalties, fine under Section 202A: whole amount remitted by government

In order to ensure deposit of the outstanding principal amount of customs duty by June 30, 2012, the federal government has remitted whole amount of penalties, fine and surcharge under Section 202A, payable by a person against whom an amount of customs duty is outstanding on account of any audit observation, audit report, demand notice or any adjudication order or who has failed to pay any amount of customs duty or claimed inadmissible refund or drawback of customs-duty to any reason.
It has been further notified that in case where refund becomes due to any persons in consequence of a decision or judgement at a later stage after the issuance of this notification, the customs duty deposited by that person under this notification shall be refunded to him. This measure has been taken to facilitate the trade and industry and commercial importers who have not been able to clear their government dues till date. The notification No SRO-761(I)/2012 is dated 21.06.2012. -PR