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Escorts Kubota Limited has received a demand order from the Principal Commissioner of Customs, IGI Airport, Delhi, confirming a liability of Rs. 38.15 lakh along with an equal penalty and applicable interest related to concessional duty benefits claimed. The company intends to file an appeal against the order. While this may affect short-term cash flows, it does not impact the company’s ongoing operations or core business fundamentals. Investors should watch for updates as the appeal progresses.