IN FORCE Policy Relaxation Committee Advance Authorisation 2024-06-27

DGFT Committee Minutes

Document text

Directorate General of Foreign Trade (PRC Section)

Minutes of the Policy Relaxation Committee Meeting Held on 14.06.2024 under the Chairmanship of Shri Santosh Kumar Sarangi, Director General of Foreign Trade

Meeting No.08AM25 held on 14.06.2024

The following members were present in the meeting:

Shri S.B.S. Reddy Addl. DGFT 2. Shri Anil Aggarwal Addl. DGFT 3. Dr. S.K. Bansal Addl. DGFT 4. Shri Rakesh Kumar Addl. DGFT 5. Shri K.V. Tirumala Joint DGFT 6. Shri K.M. Harilal Joint DGFT 7. ShriRandheepThakur Joint DGFT 8. Shri Md. Moin Afaque Joint DGFT

Following cases were discussed. The decision taken on the individual cases are as under:-

==> picture [372 x 362] intentionally omitted <==

----- Start of picture text ----- ||||| _3.__|S.No.2.4. |||CNameofthefirmJaipurKeralaLudhianaM/s.M/s.M/s. Youngman V.M.AncientPolytex Kraft,Synthetics, Limited, | 4. _| Mis. Best Value Chem Private Limited, Gujarat | _65 . _ _| M /s.Frizairs. BalkrishnaPrivateIndustriesLimited (PartIX)Limited, Mumbai | 8. __| M/s. Pon Pure Chemical India Private Limited, Chennai | _9. | M/s. Swastik Trading Company, Madhya Pradesh |_11.eee |12.Sie| M/s. TarunThermowareeae Private Limited, Kanpur | | M/s. Sara Sae Private Limited, Uttarakhand | __13.|14. | M/s. S hahiun Pharmaceutical Exports Private Industries Limited, BengaluruLimited, Mumbai |15. | M/s. Manorama Industries Limited, Chhattisgarh | 16. | M/s. Plant Lipids Private Limited, Kerala | M/s. Sun Pharmaceutical Industries Limited, Mumbai | 18. | M/s. Sun Pharmaceutical Industries Limited, Mumbai | 1920 . || M is./s. HartexSeal Nets RubberPrivate PrivateLimited, Limited,TamilNadu Hyderabad i ’: eae ----- End of picture text -----

==> picture [359 x 179] intentionally omitted <==

----- Start of picture text ----- 2 |22. |23.| M/s. Sun Pharmaceutical Industries Limited, Mumbai |24.| M/s. Daisy Industries, Gujarat |25.| M/s Vedanta Limited |26._ | M /I s. GranulesInternationalIndia Print-O-PacLimited, Limited,HyderabadUttar Pradesh M/s. Dhampur Sugar Mills Limited, Delhi |28. |29.|| M/s. JindalBPE Biotree AluminiumIndiaLimPr i vateted, Limited,BengaluruBengaluru M/s. Kopran Limited, Mumbai a M/s. Goldenpalm Manufacturers Private Limited, Tamil Nadu M/s. Biscayne Exotics (Opc) Private Limited, Mumbai ----- End of picture text -----

Case No. 01 M/s. Ancient Kraft, Jaipur

F.No. HQRPRCAPPLY00007250AM24

Meeting No. 08AM25 held on 14.06.2024

Subject: Request for late up load of shipping bills on DGFT portal against Rebate of State and Central Taxes and Levies(RoSCTL).

This is approved case in Meeting No.05AM25 held on 10.05.2024.

Applicant Statement: The applicant stated that they have exported goods against 14 shipping bills and payments were received by bank well within the time. But shipping bills were not uploaded by Customs. It happened only during the month of May 2022, i.e uploaded very late after the expiry of prescribed time limit. In spite of their repeated reminders, customs have delayed in uploading shipping bills on online, which was beyond their control. Hence due to non availability of shipping bills online, they could not submit MEIS/ROSCTL applications in time i.e. before the prescribed time limit. The date of shipping bills uploaded by Customs to DGFT site can be confirmed from the attached screen shot of Ice gate portal and date of shipping bill uploaded to DGFT portal is mentioned along with the heading customs file name. Hence they are requesting to allow benefit of ROSCTLfor 14 S/Bills. Comments of PC-3 was seen. Decision: The Committee examined the case on the basis of the statement made by the applicant and discussed the matter at length. The Committee observed that due to delay in uploading of the Shipping bills, the firm may have faced the problem which was beyond their control. Accordingly, the Committee decided to allow application for Rebate of State and Central Taxes and Levies (ROSCTL) benefit only against those shipping bills which were uploaded after 15.03.2022. However, only those items in such shipping bills shall be eligible for RoSCTLbenefit which have the correct scheme code i.e 60. It was also decided that no cut would be imposed on the entitlement. The firm shall approach PC-3 within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/PC-3 Division for necessary updation)

==> picture [108 x 47] intentionally omitted <==

----- Start of picture text ----- Yeo ----- End of picture text -----

Case No. 02 M/s. V.M. Polytex Limited, Kerala

F.No.HQRPRCAPPLY00007283AM24

Meeting No. 08AM25 held on 14.06.2024

Subject: Request for revalidation of Authorization/Certificate against Advance Authorization No. 1011000978 dated 22.03.2023.

Applicant Statement: The firm have obtained an Advance Authorisation No: 1011000978/22.03.2023and got revalidated till 22.03.2024 from RA up to 22.03.2024. They made actual imports as on date 154 mt against actual exports 576 mt. Import permitted corresponding to export made 622 mtand balance import to be made 468 MT 3. Sirs, the crux of the matter is that the input required for manufacture of this export product is of exceptionally high quality and is available only with one or two International sellers. Thus the availability is very scarce. Upon receipt of the export order they contacted the suppliers for the raw materials but unfortunately none of them could offer the materials for ready delivery. In the meanwhile, the buyers were pressing for shipment and hence they had to quickly export the product by using alternate materials. These materials are required to be replenished. The Authorisation is now valid for import only till 22.03.2024 after obtaining Revalidation for 1 year from RA. As explained above, due to the special nature of the product, its availability was scarce and added to that the recent Ukraine war had made the situation worse. With great difficulty we have been able to tie up with the supplier for delivery of materials by December 2024. Therefore, the Authorisation needs to be valid for import till December 2024. It is for these reasons that they had to seek the relaxation for Revalidation. They are a Status Holder and have been in export for the last 15 years. The present situation, being one of a special nature, we humbly request that our prayer for Revalidation of the Authorisation till December 2024 for the import of balance 468 Metric Tons may kindly be approved, as otherwise they will be put to extreme financial hardship in not being able to avail the Duty Free Import for the balance quantity. Support from DGFT in this matter is pivotal to the seamless functioning of their business operations.

Decision: The Committee went through the statements made by the firm and noted that the applicant has not submitted any cogent reason/ justification in support of any genuine hardship faced by them. Accordingly, the Committee decided to reject the request.

(Action: Applicant)

==> picture [110 x 60] intentionally omitted <==

----- Start of picture text ----- 7 ae ----- End of picture text -----

Case No. 03 M/s. Youngman Synthetics, Ludhiana

F.No.HQREPCGPRAPP00000017AM25

Meeting No. O8AM25 held on 14.06.2024

Subject: Request for extension of total EO Period against EPCG Authorisation No. 3030007175 dated 27.08.2010, EPCG Authorisation No. 3030011622 dated 19.09.2013.

Applicant Statement: The firm had availed an EPCG License No. 3030007175 Dt. 27.08.2010 Duty Saved Amount allowed Rs.7508130.00 and actual Duty saved Rs. 6329723.00. Please note that EO as per actual duty saved amounts to USD 1069436.00. Total EO fulfilled is USD 774170.82 (72.39%), but they have not received payment for some of our shipping bills (Statement of export attached) from foreign buyers and had also availed an EPCG License No. 3030011622 Dt. 19.09.2013 under Zero Duty EPCG Scheme and Duty Saved Amount allowed Rs. 1421070.00 and Actual Duty utilized amount is Rs. 1221845.00. EO as per actual duty saved amounts to USD 118435.00 and they have fulfilled USD 48796.71 (41.20%) of the total Export obligation within the original and extendable EO period of (6+2 years) and it was very difficult for us to export because of the very critical financial condition due to COVID pandemic for the period from March 2020 to 2022 and the imposition of lockdown world over. Another crucial period was lost on this account. There was a huge financial burden, and then there was a situation where it was not possible for them to export because foreign buyers cancelled the export orders due to the shutdown of all international markets due to the COVID-19 pandemic. The payment of duty and interest at this stage will put a small exporter like us in grave financial difficulty, more or less driving us down the road to bankruptcy. But, now their overseas buyers are ready to place fresh orders, and they can fulfill the EO within six months. So, they are requested to please give us one extension of six months from the date of decision to fulfill the export obligation and oblige us.

(Action: Applicant)

Case No. 04 M/s. Best Value Chem Private Limited, Gujarat

F.No. HQRPRCAPPLY00000282AM25

Meeting No. O8AM25 held on 14.06.2024

Subject: Request for conversion of Advance Authorisation issued under Para 4 07A to 4 07 or 4 12 vi against 11 Advance Authorisation Numbers.

Applicant Statement:The firm have obtained some Advance Authorisations on same Ratio of Input under Para 4.07A i.e. under Self Ratification Scheme and simultaneously obtained some Authorisations for same products under Para 4.07 self-declaration. However, the norms of the products are fixed under Para 4.07 by the Norms Committee on the lower side than the applied quantity. Hence, RLA directed to pay duty on the excess quantity as per norms in the matter of AA issued under Para 4.07A also. Hence, the firm wants conversion of the Advance Authorisations from Para 4.07A to Para 4.07 (self declaration) or Para 4.12(vi) (repeat basis) so that they may pay duty and close the case proportionate to the norms fixed by the NC in the matter of same product obtained under Self - declaration Scheme. We have already paid custom duty with interest to the Custom. Ra has adviced to approach PRC. Earlier the similar request of the firm is accepted by the PRC in its meeting No.23/AM23 dt.20.12.2022 (Case No.43). Hence, they requested to kindly allow the conversion of these Authorisations for closure.

Comments of PC-4 seen.

Decision: The Committee went through the submission made by the firm and discussed the matter at length and it decided to refer the issue to PC-4 Division for its examination and resolution.

(Action: Applicant/PC-4 division)

Case No. 05 M/s.Frizair Private Limited (Part IX)

F.No.HQRPRCAPPLYOOO00699AM25

Meeting No.08AM25 held on 14.06.2024

Subject: Request for revalidation of Authorization/Certificate against Advance Authorization No. 0911003388 dated 22.07.2022.

Applicant Statement: The firm could not import the required quantities within the import validity period of the said advance authorization due to the following reasons. 1) Abnormal price hike of import items. 2) Delay in delivery schedule due to vessel space congestion. Hence the applicant has requested to kindly extend the import validity period up to 22/01/2025 and kindly send an approval letter at the earliest.

(Action: Applicant)

Case No. 06 M/s. Balkrishna Industries Limited, Mumbai

F.No.HQRPRCAPPLY00000769AM25

Meeting No. 0O8AM25 held on 14.06.2024

Subject: Request for waiver of Procedural requirement as per HBP against 8 Advance Authorization Numbers No. i) 0311020344 dated 30.12.2022 ii) 0311019374 dated 21.11.2022 iii) 0311021127 dated 03.02.2023 iv) 0311019272 dated 16.11.2022 v) 0311019375 dated 21.11.2022 vi) 0311020035 dated 16.12.2022 vii) 0311020143 dated 20.12.2022 viii) 0311021105 dated 02.02.2023. Applicant Statement: The applicantis approaching with this fervent request for relaxation in complying with the condition of completing the Export Obligation within 6 months from the date of import in respect of 8 Advance Authorizations obtained by them under Appendix 4J for import of natural rubber, Balkrishna Industries Limitedis engaged in the manufacture, distribution and exports of Pneumatic Tires. They are exporting more than 78% of our products to more than 160 countries and at the same time serving both Original Equipment Manufacturers (OEM) and the replacement market in India. The firm caters to almost all segments of off-thehighway tires, focusing on specialty segments such as agricultural, industrial vehicles, earthmoving, construction, port, mining, and ATV, gardening applications. We are accredited with the status of Five Star Export House & having exports more than INR 6000 Crores for the FY 2023-2024. We are also recognized by Indian Customs with AEO T3 status vide Certificate No. INAAACB3333J3F235 dated. 30.05.2023. Though some of the quantity of tyres were already in stock, they could not export due to deferment of supplies. However, they completed the exports as stipulated in all the authorizations after expiry of EOP. Chart reflecting the time beyond EOP has been submitted in which maximum delay is of nine months. Hence they are requesting to allow relaxation the condition of exports within six months from the date of import against subject licenses and grant EOP extension upto the last date of export for regularization.

Decision: The Committee examined the case in detail and in view of justification provided by the firm it noted that the firm has faced difficulty beyond their control. It decided to accede to the request and allowed relaxation of 4 J condition for export within 6 months from the date of import of each bill of entry against 8 Advance Authorization Nos. i) 0311020344 dated 30.12.2022 ii) 0311019374 dated 21.11.2022 iii) 0311021127 dated 03.02.2023 iv) 0311019272 dated 16.11.2022 v) 0311019375 dated 21.11.2022 vi) 0311020035 dated 16.12.2022 vii) 0311020143 dated 20.12.2022 viii) 0311021105 dated 02.02.2023 and extension of EOP upto

last date of export in each case subject to payment of composition fees as per policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Mumbai)

Case No. 07 M/s. Pon Pure Chemical India Private Limited, Chennai

F.No.HQRPRCAPPLY00000783AM25

Subject: Request for import restricted licence with supply to actual user conditions Restricted Licence Application No HQRXIMLAPPLY 00004829AM24.

Applicant Statement: The applicant stated that products ISOPAR G and ISOPAR H will be used as a reaction medium, process fluid, carrier solvent and cleaning liquid due to its inertness and zero odour. Hence it becomes very critical component in the manufacturing process of our customers. For the most of their customers, the requirement is very small to the tune of 100 Kgs to 1000 Kgs per month. So, they cannot import such a small quantity directly as the freight cost will be nearly half of the product cost and hence won't be viable to use and manufacture the finished product. Again, these products are not manufactured in India, and we have been obtaining the licence with supply to actual users conditions for the last 5 years (Previously Issued Authorisation Number. 0111005069 dated 08.07.2022) and their customers are in need of the product immediately for their production. Kindly consider their request and issue the approved licence with supply to actual user condition.

Decision: The Committee examined the case on the basis of justification made by the applicant and discussed the matter at length. After detailed discussion it was decided to refer the issue to PC-2 Division for resolution and take up the issue with concerned Ministry/Department to dispense with the actual user condition.

(Action: Applicant/PC -2 division)

Case No. 08 M/s. Pon Pure Chemical India Private Limited, Chennai

F.No. HQRPRCAPPLY00000784AM25

Meeting No. O8AM25 held on 14.06.2024

Subject: Request to grant of permission to import exxsol d60 with supply to actual user conditions. Restricted Licence Application No HQRXIMLAPPLY 00004828AM24 DATED 27022024. Applicant Statement: The applicant stated that Exxsol D60 hydrocarbon fluids are strong choices for a wide variety of applications like industrial cleaning, Metal

==> picture [66 x 38] intentionally omitted <==

----- Start of picture text ----- 9Xu ae ----- End of picture text -----

Working, Blanket wash, Aerosols, Mold release etc and can be used in place of chlorinated solvents (methylene chloride, trichloroethylene), mineral spirits and kerosene-based cleaners. Because of their relatively high occupational exposure limits (OELs), Exxsol D60 fluids often serve as replacements for conventional solvents like TCE, Mineral Spirits & Kerosene based products that may be the subject of more onerous regulatory restrictions, hence it becomes very critical component in the manufacturing process of our customers. For the most of their customers, the requirement is very small to the tune of 100 Kgs to 1000 Kgs, so they cannot import such small quantities directly as the freight cost will be nearly triple the cost of the bulk import. Further, these products are not manufactured in India, and they have been obtaining the licence with supply to actual user conditions for supplying the same to our customers, who are in need of the product immediately for their production. Kindly consider the request and issue the approved licence with supply to actual user condition. Further, we are also submitted the list of Actual User Details who are in urgent need of the product at the time of application (Previously Issued Authorisation Number. 0111003806 dated 31.07.2021).

(Action: Applicant/PC -2 division)

Case No.09 M/s. Swastik Trading Company, Madhya Pradesh

F.No.HQRPRCAPPLY00000786AM25

Meeting No. O8AM25 heldon 14.06.2024

Subject: Request for Extension of EOP against Advance Authorization No. 5611000511 dated 22.09.2021 for regularization.

Applicant Statement: The applicant stated that they have been issued Advance license, before that they have not made any import under advance license, we were absolutely unaware about the conditions of Appendix 4J as stipulated under Foreign Trade Policy. In fact, while applying for the license the firm have actually not applied under appendix 4J, if the same is known to us then we would have also mentioned the same in the application while applying. The copy of the application for the issuance of the advance License is also attached as an Annexure-E. Only because of lack of Knowledge about conditions of Appendix 4J, we have not exported goods within 90 days from the date of clearance of each import consignment. However, we had made the export under the advance license and also received the export payments in due time. If by any chance, we had known the condition as stipulated

==> picture [68 x 36] intentionally omitted <==

----- Start of picture text ----- on ----- End of picture text -----

under Appendix 4J, we would have definitely exported the goods within 90 days or by taking extension. The delay is purely for bonafide reason, not otherwise, we have exported goods within the Export obligation period as mentioned in the authorization however, we have not fulfilled Appendix 4J condition and wants EOP extension upto 11.03.2023 for regularization.

Decision: The Committee examined the submission made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 5611000511 dated 22.09.2021 for a further period upto 31.03 2023 subject to payment of composition fees as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Indore)

Case No. 10 M/s. Sun Pharmaceutical Industries Limited, Mumbai

F.No.HQRPRCAPPLY00000828AM25

Meeting No.08AM25 held on 14.06.2024

Subject: Request for Extension of EOP against Advance Authorization No. 0510401587 dated 09.02.2017. Applicant Statement: The applicant stated that due to technical issues occurred with supplier regarding acceptance of damages of return imported RM quantity 736.64 Kgs. in this regard supplier response was very slow to convince for taken back of damages material. Finally supplier accepted to said RM , hence we re-export imported quantity 736.64 Kgs. made delay beyond EOP. Hence they are requesting to allow EOP extension upto 15.02.2019 for regularization against subject authorization.

Decision: Deferred.

(Action: Applicant/PRC)

Case No. 11 M/s. Tarun Thermoware Private Limited, Kanpur

F.No.HQRPRCAPPLY00000863AM25

Subject: Request for Extension of EOP against Advance Authorization No. 0611000753 dated 30.09.2021.

YS a

Applicant Statement:The applicant stated that they submit application on ANF 2D duly filled in with the request to kindly grant extension in export obligation period for 6 months. Due to slackness in overseas market due to covid 19 and sluggish economy due to Russia Ukraine war and now Somalia piracy ,lsrael- Hamas -lran, : they could consume imported inputs 8908 kg out of total import of 14997 kg till date only , as more than 59% EO has been fulfilled till now. They are recognised export house and we have put in hard efforts to procure the orders from our existing buyers, but because of the very slow outlet of the product and sluggish international economy, buyer was also not in position to place the further order . However, now the buyer has placed the order and they will complete the balance export during the extended period as we do have export orders in hand now. The firm has requested to kindly grant us the extension for 6 months and oblige.

Decision: The Committee went through the justification made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 0611000753 dated 30.09.2021 for a further period of 6 months from the date of endorsement subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Kanpur)

Case No. 12 M/s. Sara Sae Private Limited, Uttarakhand

F.No.HQRPRCAPPLYOO000866AM25

Subject: Request for Extension of EOP against Advance Authorization No. 6110001488 dated 01.02.2018.

Applicant Statement: The applicant stated that they are manufacturer exporter of Oilfield equipment and parts, which is exported to all over worldwide. They obtained the subject Advance authorization for supply to National Oil Well Maintenance Company, Qatar. We had already imported the components and bought raw material from Indian suppliers, the delay of export due to the Corona pandemic and the downturn in the oil industry, due to export delay, a significant amount of imported goods was blocked by working capital, which ultimately created financial constraints for the entire organization. The final goods that we had for export were nearly ready for export. Because oil field equipment and accessories operate under extremely high temperatures and pressures, their production is extremely delicate. Every day technology advances and changes, if they do ot export the goods which were manufactured against the Subject Advance authorizations they eventually become scrap. We will suffer significant losses and be unable to assist the country in

a

obtaining foreign exchange. Hence they have requested to grant an extension of the export obligation period for three further months, i.e. upto 31.09.2024.

(Action: Applicant)

Case No. 13 M/s. Shahi Exports Private Limited, Bengaluru F.No.HQRPRCAPPLY00000872AM25

Subject: Request for Extension of EOP against Advance Authorization No. 0711004313 dated 16.06.2022.

Applicant Statement: The applicant has requested for granting a second extension of six months in case of Special Advance Authorization (SAA) No: 0711004313 dt.16-06-2022. (Bangalore RA File No. 07/AX/04/000392/AM23).They obtained the above mentioned SAA under Para 4.04A of the FTP for a total CIF value of $527905.60 for the import of i) Blended Denim Fabric and ii) Polyester Fabric to export i) Men's Trousers made out of the first input and ii) Mens Trousers made out of the second input, for a total FOB value of $1140671 with a Value addition of 116%. The initial Export Obligation Period expired on 16.12.2023. They obtained one extension of six months from Bangalore R.A. which expires on 16.06.2024. We have completed 100% obligation of item no. i), but the obligation of the item no. ii) is pending to the extent of 49.72% in quantity as our buyer extended the delivery schedule due to slower sales in the US market. They shall be able to fulfill the remaining EO in the next 6 months. Hence they requested to grant an extension in EOP for a further period of six months i.e. up to 16.12.2024 by relaxing the conditions governing EOP of SAA as enumerated in S.No. 11 of Appendix 4J of the Appendices.

Decision: The Committee went through the justification made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 0711004313 dated 16.06.2022 for a further period of 6 months from the date of endorsement subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Bangalore)

Case No. 14 M/s. Sun Pharmaceutical Industries Limited, Mumbai

==> picture [59 x 40] intentionally omitted <==

----- Start of picture text ----- a ----- End of picture text -----

F.No.HQRPRCAPPLY00000875AM25

Subject: Request for Extension of EOP against Advance Authorization No. 0511013098 dated 08.06.2022.

Applicant Statement: The applicant stated that due to slow demand of the resultant product in foreign market they were unable to fulfill export obligation within the initial and extended EO period. We have confirmed export order of export resultant product in hand for shipment to be made in coming months. Hence, requested for 2nd EOP extension up to up to 10-05-2025 towards fulfillment of Export obligation.

Decision: The Committee went through the justification made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 0511013098 dated 08.06.2022 for a further period of 6 months from the date of endorsement subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-CLA-New Delhi)

Case No. 15 M/s. Manorama Industries Limited, Chhattisgarh F.No.HQRPRCAPPLY00000873AM25

Subject: Request for EOP extension and 90 days EOP waiver/regularisation against Advance Authorization No. 0310837364 dated 23.07.2020.

Applicant Statement: The applicant has requested for 3 months EOP extension and (b) 90 days eop waiver / regularisaiton under appendix 4J Against AdvAuth No 0310837364 DT. 23.07.2020 (A) Against our subject Adv Auth. The Norms Committee NC.VI has earlier Allowed lower quantity of 2.847 MT of Shea Nut against 5.20 MT of Shea Nut allowed under Notified SION E.125 for allowing quantity of imports @ 5.20 MT their request was pending before the NC.VI Committee since 24.2.2023. (B) The NC.VI Committee has now modified SION E125 from 5.20 MT of Shea Nut to 5.02 MT of Shea Nut for manufacture and export of Shea Stearine vide their Public Notice No 7 dated 29.5.2024 (C) They may now be required to make further exports to fulfill our entire EO against the subject Advance Authorisation for which they required (a) 3 Months EOP extension and also (b) Waiver / regularization of 90 days EOP under Appendix 4J (D) Policy Relaxation Committee is requested to kindly consider request sympathetically, at their earliest.

==> picture [68 x 37] intentionally omitted <==

----- Start of picture text ----- oe ----- End of picture text -----

also allowed EOP extension of Advance Authorization No. 0310837364 dated 23.07.2020 for a further period of 3 months from the date of endorsement subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Mumbai)

Case No. 16 M/s. Plant Lipids Private Limited, Kerala F.No.HQRPRCAPPLY00000874AM25

Meeting No. 08AM25 held on 14.06.2024

Subject: Request for Extension of EOP against Advance Authorization No. 1011000792 dated 14.01.2022.

Applicant Statement:The applicant stated that due to international market reasons, there was shortage of export orders for the product Mace Oleoresin during 23-24 which had resulted in non fulfilment of export obligation within the stipulated time. Presently, the have export orders to fulfill the balance obligation, but not able to proceed with the export due to expiry of the obligation period. We are therefore submitting herewith request for export obligation extension till 14.10.2024 to complete export obligation.

Decision: The Committee went through the justification made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 1011000792 dated 14.01.2022 for a further period of 6 months from the date of endorsement subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Cochin)

Case No.17 M/s. Sun Pharmaceutical Industries Limited, Mumbai F.No.HQRPRCAPPLY00000876AM25

Meeting No. O8AM25 held on 14.06.2024

Subject: Request for Extension of EOP against Advance Authorization No. 0511014073 dated 02.08.2022.

have requested for 2nd EOP extension towards fulfillment of Export obligation. In this regard, they request you to kindly allow EOP extension up to 14.10.2024 enabling us to fulfil export obligation within the 2nd EOP extension and oblige.

Decision: The Committee went through the justification made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 0511014073 dated 02.08.2022 for a further period of 6 months from the date of endorsement subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-CLA, New Delhi)

Case No.18 M/s. Sun Pharmaceutical Industries Limited, Mumbai

F.No.HQRPRCAPPLY00000878AM25

Subject: Request for Extension of EOP against Advance Authorization No. 0511006909 dated 15.12.2021.

Applicant Statement: The applicant stated that due to slow demand of the resultant product in foreign market we have been unable to fulfil balance export obligation of 47.73%. However, they have confirmed export orders in hand now which are planned for execution in coming months. Hence, requesting PRC committee to consider our case to grant EOP extension of further six months enabling them to complete the balance export obligation. In This regard, they have request to kindly allow 3rd EOP extension against aforesaid AA up to 15 Dec.2024 in order to complete 47.73% of balance Export Obligation. Decision: The Committee went through the justification made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 0511006909 dated 15.12.2021 for a further period of 6 months from the date of endorsement subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-CLA, New Delhi)

Case No. 19 M/s. Hartex Rubber Private Limited, Hyderabad

F.No.HQRPRCAPPLY00000880AM25

==> picture [64 x 46] intentionally omitted <==

----- Start of picture text ----- oe ----- End of picture text -----

Subject: Request for revalidation of Authorization/Certificate against Advance Authorization No. 0911002845 dated 08.04.2022.

Applicant Statement:The applicant stated that they could not complete balance 58% obligation due to cancellation of order due to bad market conditions especially in Europe, USA and South America. Currently they have received new order and will be in a position to complete the obligation for which they need to Import raw material which is of high quality

(Action: Applicant)

Case No. 20 M/s. Seal Nets Private Limited, Tamil Nadu

F.No. HQRPRCAPPLY00000882AM25

Subject: Request for Extension of EOP against Advance Authorization No. 3211000866 dated 28.04.2021 ad Advance Authorization No. 3210079162 dated 16.10.2019. Applicant Statement: The applicant stated that due to outbreak of Covid 19 during the validity of EOP they could not fulfil the exports within the extended EOP. All their manufacturing activities and exports were severally disrupted and crippled on account of Covid 19 and two major lockdowns. Due to cancellation of domestic and export orders and disruption of manufacturing activities and lack of manpower, their plant was operating at very low capacity

Decision: The Committee went through the justification furnished by the firm and discussed the case at length and decided to accede to the request for extension of EOP against Advance Authorization No. 3211000866 dated 28.04.2021 only for 6 months from the date of endorsement subject to payment of composition fees as per Policy provisions. For other Authorization No. 3210079162 dated 16.10.2019 it found no merit in the request of the firm. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Coimbatore)

==> picture [65 x 48] intentionally omitted <==

----- Start of picture text ----- ae ----- End of picture text -----

Case No.21

M/s. Hartex Rubber Private Limited, Hyderabad

F.No.HQRPRCAPPLY00000881AM25

Subject: Request for Extension of EOP against Advance Authorization No. 0911003555 dated 29.08.2023.

Applicant Statement:The applicant stated that they imported Natural Rubber (4J clause vide) BE No. 3466419 Dated 24-05-2024 and are under obligation to export within 6 months from the date of Bill of Entry. We request you to extend the EOP by another 6 months i.e. from 29-04-2024 to 29-10-2024 for enabling us to complete the obligation (copy of BE attached)

Decision: The Committee went through the justification made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allow relaxation of 4 J condition for export within 6 months from the date of import of each bill of entry against the subject Advance Authorization and also allow EOP extension of Advance Authorization No. 0911003555 dated 29.08.2023 for a further period of 6 months from the date of endorsement subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Hyderabad)

Case No.22

M/s. Sun Pharmaceutical Industries Limited, Mumbai

F.No. HQRPRCAPPLYOO000886AM25

Subject: Request for Extension of EOP against Advance Authorization No. 0511016144 dated 02.12.2022.

Applicant Statement: The applicant stated that due to slow demand of the resultant product in foreign market they were unable to fulfill export obligation within the initial and extended EO period. They have confirmed export order of export resultant product in hand for shipment to be made in coming months. Hence, consider their case for 2nd EOP extension up to 19.12.2024 towards fulfillment of Export obligation. In this regard, they request to kindly allow EOP extension up to 19.12.2024 enabling us to fulfil export obligation within the 2nd EOP extension.

Decision: Deferred. Applicant may provide difficulty faced and reason for filing the request. ae

(Action: Applicant/PRC)

Case No. 23 M/s. Daisy Industries, Gujarat

F.No. HARPRCAPPLYO00000014AM24

Meeting No. O8AM25 held on 14.06.2024

Subject: Request to Issue Rosctl Duty Credit Scrip With Correct Value ECOM 03/13/032/31900/07 57/4399.

Applicant Statement:The applicant stated that they have exported Tarpaulins and had generated ECOM Reference Application for ROSCTL Application. The system did not provide correct ROSCTL Rate for calculation and also further the system did not select / provide for all exports items and therefore ROSCTL was also not calculated on all exports items as per shipping bills. They have attached all the relevant documents and screenshot for your reference and they have requested to kindly issue ROSCTL Duty Credit Scrip with correct value.

Comments of PC-3 seen.

Decision: The Committee examined the case on the basis of the statement made by the applicant and discussed the matter at length. After detailed discussion, the Committee decided to accede to the request and address the technical difficulties faced by the applicant for allowing the application for Rebate of State and Central Taxes and Levies (ROSCTL) benefit. However, only those items in such shipping bills shall be eligible for RoSCTLbenefit which have the correct scheme code i.e 60 and all other conditions are complied. It was also decided that no late cut would be imposed on the entitlement. The matter was referred to PC-3 for resolution. The firm shall approach PC-3 within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/PC-3 Division for necessary updation)

Case No. 24 M/s Vedanta Limited, Delhi

F.No. HQRPRCAPPLY00004428AM23

Subject: Extension of validity period of Target Plus Scrip No. 0310839797 dated 24.03.2021.

Applicant Statement: The applicant stated that Target Plus Scrip pertains to incremental exports made by the Company in FY 2005-06 and were issued under Para 3.7 of FTP: 2004-09. The said scrip was granted only on 24.02.2021 (expiring on 23.02.2023) after long drawn legal battle in Supreme Court. Company had filed

separate WP before the Hon’ble Madras High Court — (i) to challenge the legal validity of the Notification No.26/2017-Cus. Dated 29.06.2017 — which restricted the scope of the exemption Notification qua utilization of Target Puls Scrip, (ii) to challenge the provision of the HBP as it curtained a vested righ (Target Plus Srip) by prescribing a time limit for its utilization and (iii) seeking appropriate directions for extension of validity period of the Target Plus scrip. The Company is in genuine hardship to completely utilize the Target Plus Scrip against payment of BCD only, which is only miniscule portion of the total Customs duty paid by the Company. Hence they are requesting to extend the validity period of the duty credit scrip issued under Target Plus Scheme by three years in view of the powers under Para 2.5 of the FTP.

Decision: The Committee went through the statements made by the firm. Technical Inputs as provided by Policy 3 Section as noted below were also considered:

“1, The Target Plus Scheme (TPS) was introduced as part of export incentives under the Foreign Trade Policy, 2004-09 vide Notification No. 1/2004-09 dated 31.08.2004. DGFT has by virtue of its power conferred under Para 2.4 read with Para 2.8 of FTP 2004-09 laid down the set of procedures vide Handbook of Procedures Vol. I 2004-09 which stipulated a validity period of 24 months of[the][duty][credit][certificate][under][TPS.]

The Target Plus Scheme (TPS) under FTP 2004-09 has the approval of the cabinet for implementation of the scheme following the Supreme Court Judgment dated 27.10.2015 in the Civil Appeal No. 554/2006 titled DGFT v. Kanak Exports & Co.
Accordingly, CTA Apparels Pvt. Ltd was issued Target Plus License No 051041486 dated 10.08.2020 having credit of Rs.1,19,78,294/- under the Foreign Trade Policy (FTP) 2004-09 with a validity period of 24 months in terms of Para 3.2.5(VII) of the HBP V. I 0409. As per which, the license issued to the firm was valid till 09.08.2022.

Para 3.2.5(VII) reads as follows :-

"3.2.5 Target Plus Scheme

VII. The duty credit certificate shall be valid for a period of 24 months from the date of issue. Revalidation of duty credit entitlement certificate shall not be allowed."

==> picture [62 x 53] intentionally omitted <==

----- Start of picture text ----- yr ----- End of picture text -----

Clause 3.2.5(VII) of the HBP provides the validity for a period of 24 months from the date of issue and it expressly prohibits revalidation of Duty Credit Entitlement Certificate. The firm needs to comply with the policy framework both for eligibility of scrip and usage of scrip. Validity of 24 months is sufficiently long period to exhaust the scrip value. However, firm has been able to utilize it partially. Issuance of TPS at a later date pursuant to the Supreme Court Judgment delivered in October 2015, was with the same eligibility and conditions which were applicable during the operation of the Scheme in FTP 2004-09.
The re-validation process for scrips under TPS is governed by specific policy provisions outlined in Public Notices No. 29 dated 24.07.07 and No. 113 dated 15.02.08.

Public Notice 29 dt. 24.07.07:

“The certificate that are valid on date of issue of this Public Notice, shall have an extended validity for a further period of 12 months from the issue of this Public Notice, without requirement of endorsement of extended validity on the certificate from the concerned regional authority.”

Public Notice No 113 dt. 15.02.08:

“Over and above the extended validity granted automatically, vide Public Notice No 29 (RE2007)/200409 dated 24.07.2007; maximum two revalidations, for one year each from date of expiry, are allowed. Application for revalidation may be made to RA concerned within 2 months ofexpiry, on the letter head of the applicant.

It is pertinent to note that the as per the PN No. 29, the scrips that were valid as on 24.07.07 were given an extended validity for a further period of 12 months from 24.07.07 i.e. till 24.07.08.

However, in the instant matter the firm was issued scrips on 10.08.2020 which did not come within the purview of the period as stipulated in PN No 29 dt. 24.07.07. Therefore, the question of automatic extension of validity of scrips does not arise in the first place. Further, as per PN 113, over and above the validity extension under PN 29, maximum 2 re validations are allowed provided an application in this regard shall be made to concerned RA within 2 months of expiry. However, the firm had sought policy relaxation vide application dt.15.07.22 before Policy Relaxation Committee (PRC).

In light of the above observation, it is pertinent to note that the TPS scrip was issued to the firm on 10.08.2020, this issuance date falls outside the period covered by Public Notice No. 29, which granted automatic extensions. Therefore, the further extension of validity as stipulated in Public Notice No. 113 does not apply.

This issue has also been considered by the Hon’ble High Court of Madras in the Judgment passed in Vedanta Ltd. v. Union of India & Ors. (2024:MHC:6443) wherein interalia it has been observed that Para 3.2.5(VII) of the Handbook of Procedures (2004-2009) governs the validity of Duty Credit Scrips under the Target Plus Scheme (TPS), setting a 24-month limit for utilization. The Hon’ble Court ruled in favor of upholding the validity period, finding no illegality in the 24-month limit and stating that the prohibition of revalidation aligns with the Handbook's procedures. Emphasizing the Handbook's role in aiding the exercise of powers under the Foreign Trade (Development and Regulation) Act and the Foreign Trade Policy, the court held that the Director General of Foreign Trade did not exceed jurisdiction in prescribing the time period. Therefore, as per the Policy Provision the revalidation of the Duty Credit Scrips under Target Plus Scheme is not eligible.”

Decision: After going through the application and also the Technical Inputs, the Committee noted that the applicant has not submitted any cogent reason/ justification in support of any genuine hardship faced by them. Accordingly, the Committee decided to reject the request.

(Action: PRC/ Applicant)

Case No. 25 M/s. International Print-O-Pac Limited, Uttar Pradesh

F.No.HQRPRCAPPLY00000840AM25

Meeting No. 08AM25 held on 14.06.2024

Subject: Request for Norms Fixation of one Item against Advance Authorization No. 0510274936 dated 13.10.2010.

Applicant Statement: The applicant stated that Norms already approved but one input item namely UV Varnish could not be considered during the course of approval. So please consider UV Varnish as an input used to produced Export Products. A Certificate issued by Independent Chartered Engineer enclosed duly mentioning complete Production Process.

(Action: Applicant)

Case No. 26 M/s. Granules India Limited, Hyderabad

F.No.HQRPRCAPPLY00000858AM25

Subject: Request for waiver of Procedural requirement as per HBP for clubbing of Advance Authorization No. 0910068664 dated 24.04.2020, Advance Authorization No. 0911002977 dated 09.05.2022.

Applicant Statement: The applicant stated that as per Para 4.36 of HBP allows clubbing of licenses which are issued within 24 months from the date of 1st license. In their case it is 24 months 15 days. Advance License No. 0910068664 was issued on 24.04.2020 and Advance License No. 0911002977 was issued on 09.05.2022. There is an excess gapofjust 15 days between these 2 Licenses. Other parameters for clubbing have been met with. Hence, they are requesting to allow relaxation for grant of clubbing against subject authorizations.

Decision: The Committee reviewed and went through the justification furnished by the firm and discussed the case at length and found no merit in the request of the firm. Accordingly, it decided to maintain rejection of the earlier decision of PRC in its Meeting No.05AM25 held on 10.05.2024(Case No.36).

(Action: Applicant)

Case No. 27 M/s. Dhampur Sugar Mills Limited, Delhi

F.No.HQRPRCAPPLY0O0000862AM25

Subject: Request for relaxation for import of Denatured Ethyl Alcohol for which BL date is before the date of Restricted Item Import Authorisation No. 0111013600 Date 12.02.2024.

Applicant Statement:The applicant stated thatthey have a restricted item import authorisation No. 0111008375 dated 02.05.2023 issued from DGFT for 15000 MT of DEA .As there was only 3415.00 MT quantity left in earlier authorisation, they applied for a fresh authorisation on 08.12.2023 vide File No. HQRXIMLAPPLY00002953AM24 for 20000.00 MT Qty. as they have planning for

ae

further imports. Restricted item import authorisation No. 0111013600 Dated 12/02/2024 was issued to us on 12.02.2024 by the DGFT for 19900.00 MT DEA. They have already made order for import of DEA to our foreign supplier and the goods were dispatched by the supplier vide BL No. 198123/A dated 31.01.2024 for 2000.00 MT and 198123/B dated 31.01.2024 for 1764.559 MT having total quantity of 3764.559 MT. They have balance of only 3415.00 MT in earlier authorisation No. 0111008375 dated 02.05.2023 therefore they have to make balance debit of around 350.00 MT in our Authorisation No. 0111013600 issued on 12/02/2024. Our case was approved on EFC meeting No. 19.01.2024 and goods were dispatched on 31.01.2024 in anticipation that the new authorisation will be issued within week to 10 days. The supplier can not hold the goods further as the shipment was very huge for around 3765.00 MT in various tanks in bulk packing and loaded in vessel as part of total lot quantity of 33375.00 MT. The vessel cannot be further put on hold. However the authorisation was issued on 12.02.2024 i.e. after 24 days from approved in EFC meeting. Therefore our BL date was before the date of authorisation. They therefore requested to allow relaxation in provision for validity of import authorisation on the date of BL date in respect of above BL No. 198123/A and 198123/B both dated 31.01.2024 2 and endorse these 2 Bill of ladings in our import authorisation for regularisation.

Decision: The Committee went through the submission made by the firm and discussed the matter at length. It was decided that such issues are to be resolved by the Policy Division and it was decided to refer the issue to PC-2 Division for its examination and suitable resolution.

(Action: Applicant/PC-2 division)

Case No.28

M/s. Jindal Aluminium Limited, Bengaluru

F.No.HQRPRCAPPLY00000867AM25

Meeting No. O8AM25 held on 14.06.2024

Subject: Request for revalidation of Authorization/Certificate against Advance Authorization No. 0711004064 dated 25.05.2022.

Applicant Statement: The applicant stated thatthe reasons for not able to complete import against import entitlement based on actual export are given below. 1) Input i.e. Foil stock is very critical item and even not available in India except from very few suppliers who are using it for their captive use so not selling outside so the only available option is to import from China. 2) Although import was planned already and orders were placed with the Chinese supplier but due to some quality issues our Chinese supplier delayed the shipment which now they planned during the month of

==> picture [55 x 45] intentionally omitted <==

----- Start of picture text ----- ie ----- End of picture text -----

May-2024 but however shipment may arrive to Indian sea port anytime during the month of June-2024 which unfortunately, can?t be cleared by using the subject advance licence to complete pending import, as its getting expired on 25th May-2024 for import validity. In view of the above, we most humbly request you to please give us last and final extension in validity for import against actual export already done, for 2-3 months only as a very special case. It will not be out of place to mention here that we are not defaulter in any case of advance licence for fulfillment of export obligations or for any other case with the DGFT. Hence they are requesting to allow revalidation of subject authorization.

(Action: Applicant/)

Case No.29 M/s. BPE Biotree India Private Limited, Bengaluru

F.No.HQRPRCAPPLYOO0000865AM25

Subject: Request for closure of Authorizations against Advance Authorization No. 0710117086 dated 01.10.2020 and 0710117046 dated 22.09.2020.

Applicant Statement: The applicant stated that while filing the application for obtaining the advance authorisations, they inadvertently selected the status of norms as "No Norms" instead of "Net to Net Basis" in the applications submitted for the two licences i.e.0710117046 and 0710117086. Additionally, subsequent to obtaining these authorizations, they obtained 3 more license on ‘Net to Net Basis’ All our imports were components, and there was no wastage from the imports made under those authorisations. Hence, they are requesting PRC to allow the application filed and do the needful for closure/eodc.

Decision: The Committee examined the case on the basis of submission made by the applicant and discussed the matter at length. After detailed discussion it was decided that RA may resolve the issue in terms of General Note of Input Output Norms, subject to fulfillment of all other conditions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Bangalore)

==> picture [80 x 49] intentionally omitted <==

----- Start of picture text ----- oe ----- End of picture text -----

Case No.30

M/s. Kopran Limited, Mumbai

F.No.HQRPRCAPPLY00000870AM25

Subject: Request for MEIS claim against late uploading of EBRCS.

Applicant Statement:The applicant stated thatthey have exported goods against 5 shipping bills [Details furnished as under] and payment were received by bank well within the time. But eBRCs have been uploaded by the bank on DGFT portal, very late i.e. only after the expiry of prescribed time limit. In spite of our repeated reminders, bankers have delayed in uploading BRCs on online, which was beyond our control. But due to non availability of eBRCs we could not submit our MEIS application in time i.e. before the prescribed time limit of 28.02.2022. The last date for submission of online applications were 28.02.2022 as per Notification No.53 dated 01.02.2022, whereas all the said eBRCs were uploaded by bank only after 28.02.2022 as evident from the last column of the below table and also evident from the SI.No.10 of bank realization certificate. They are attaching herewith detailed excel sheet showing SB No., date, LEO date, BRC date and date of BRC uploaded by bank to DGFT site etc.

Decision: The Committee went through the submission made by the firm and discussed the matter at length and it decided to refer the issue to PC-3 Division for its resolution. PC-3 will verify details such as date of uploading from EGTF in the matter.

(Action: Applicant/PC-3 division/EGTF)

Case No.31 M/s. Goldenpalm Manufacturers Private Limited, Tamil Nadu F.No.HQRPRCAPPLY00000884AM25

Subject: Request for closure of Authorizations against Advance Authorization No. 3210079769 dated 16.10.2020.

Applicant Statement: The applicant stated thatthey had obtained Advance Authorisation No.3210079769 DT 16.10.2020 from JDGFT,Coimbatore for import of relevant coated paper light weight coated (lwc) paper upm cote- h (gsm 50) against export of coloured paper with print design gift wrapping roll we had made imports of relevant coated paper light weight coated (Iwc) paper upm cote- h (GSM 50)vide bill of Entry no.9907458 dt 10-12-2020 in Qty-59124kgs and We have fulfilled Export of COLOURED PAPER WITH PRINT DESIGN GIFT WRAPPING ROLL in Qty55680kgs by our above said Advance Authorisation No.3210079769 DT. 16.10.2020 ye

beyond EOP dt 16-10-2022 but Within period 16-4-2023 as per para 4.42 of Exim policy 2015-2020 fulfilled within 30 months without Extension of Second Period and Payment received and Generated E-BRC. They have made Import goods within time period of our Advance License and Manufactured Export Item within EOP period and our buyer confirmed order after 16-10-2022 due to their Demand of our Export item and financial crises and payment situation. So, they are able to Export after EOP Period.

Decision: The Committee went through the justification made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 3210079769 dated 16.10.2020 for a further period upto 31.03.2023 subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/RA-Coimbatore)

Case No.32

M/s. Biscayne Exotics (Opc) Private Limited, Mumbai

F.No.HQRPRCAPPLY0O0000888AM25

Meeting No. O8AM25 held on 14.06.2024

Subject: Request for preservation and personal collection against Import Policy Relaxation.

Applicant Statement: Import of one Mercedes Benz SL (R107) 1972-1989 , LHD/RHD 280SL,350 SL,380 SL,450 SL,500 SL and one 1967-1969 Chevrolet Camaro model for preservation and exhibition purpose by committing to preserve automative heritage and sharing the joy of classic cars with fellow enthusiasts through meticulous restoration ,thoughtful maintenance and dedicated stewardship .The company director is pursuing his hobby and lifelong passion and a testament to the enduring of human ingenuity on wheels.

Decision: The Committee examined the case on the basis of statement made by the firm and discussed the matter at length and decided to seek more details including precise year/date of manufacturing of the cars.

(Action: Applicant/ PC-2)

==> picture [74 x 60] intentionally omitted <==

----- Start of picture text ----- Wy ----- End of picture text -----

Verbatim extracted text (OCR/PDF). Older scans and tables may show extraction artifacts — verify against the original for anything you act on.

Analysis

No analysis has been generated for this document yet.