DGFT Committee Minutes

Date of Uploading 19 I /2_/2025 Directorate General of Foreign Trade (PRC Section)
Minutes of the Policy Relaxation Committee Meeting
Held on 02.12.2025 and 09.12.2025 under the Chairmanship of Shri Aiay Bhadoo, Additional Secretary & Director General of Foreign Trade Meeting No.13AM26 held on 02.12.2025 and 09.12.2025 The following members were present in the meeting:- 1. Shri Abhinav Gupta Addi. DGFT 2. Shri Rakesh Kumar Add). DGFT 3. Shri Lokesh H.D. Addi. DGFT 4. Shri Randheep Thakur Joint DGFT 5. Shri Md. Main Afaque Joint DGFT 6. Shri K. Hrushikesh Reddy Joint DGFT 7. Shri Satya Raja Sekhar C Joint DGFT 8. Shri Pravin Nalawade Joint DGFT Following cases were discussed. The decision taken on the individual cases are as under:- S.NO. NAME OF THE FIRM 1.

MIs. Stylam Industries Limited, Chandigarh 2.

M/s. Tata Advanced Systems Limited, Karnataka 3.

M/s. Euro-Suits Manufacturing Co Private Limited, Karnataka 4.

M/s. Proec Energy Limited, Delhi 5.

M/s. Honour Lab Limited, Telangana 6.

M/s. Laguna Clothing Private Limited, Bangalore 7.

M/s. Laguna Clothing Private Limited, Bangalore 8.

M/s. Laguna Clothing Private Limited, Bangalore 9.

M/s. Jalaqua International LLP, Gujarat 10.

M/s. Caplin Steriles Limited, Tamil Nadu

M/s. Caplin Steriles Limited, Tamil Nadu 12.

MIs. Caplin Steriles Limited, Tamil Nadu 13.

M/s. Birla Group Holdings Private Limited, Mumbai 14.

M/s. Sara Exports Limited, Maharashtra 15.

M/s. Amaravathi Textiles Pvt Ltd, Pattabhipuram 16.

M/s. Encube Ethicals Private Limited, Mumbai 17.

M/s. Encube Ethicals Private Limited, Mumbai 18.

M/s. Encube Ethicals Private Limited, Mumbal 19.

M/s. Metro Tyres Limited, Punjab 20.

M/s. ATC Tires AP Private Limited, Visakhapatnam 21.

MIs. E-Land Apparel Limited, Karnataka 22.

M/s. Shreeji Global Fmcg Limited, Rajkot 23.

MIs. Laguna Clothing Private Limited, Bangalore 24.

M/s. JSK Industries Private Limited, Maharashtra 25.

M/s. Nico Extrusions Limited, Mumbai 26.

MIs. Medreich Limited, Karnataka 27.

M/s. International Ingredients & Excipients Private Limited, Chennai 28.

M/s. International Ingredients & Excipients Private Limited, Chennai 29.

M/s. Marzoli Textile Machinery Manufacturers Private Limited, Tamil Nadu 30.

M/s. Marzoli Textile Machinery Manufacturers Private Limited, Tamil Nadu 3 1. M/s. Parijat Industries (India) Limited, Delhi 32. M/s. ITO Limited, Guntur

M/s. HMC E-Valley Private Limited, Gurugram 34.

M/s. Avt Mccormick Ingredients Private Limited, Aluva 35.

M/s. Diamor LLP, Surat 36.

M/s. Nico Extrusions Limited, Maharashtra 37.

MIs. Narayan Industries, Gujarat 38.

M/s. Maharashtra Seamless Limited, Gurugram 39.

M/s. Rajsujee International, Tamil Nadu 40.

M/s, Tasty Nut Industries, Kollam 41.

M/s. Piramal Pharma Limited, Maharashtra 42.

M/s. U K Monu Timbers, Karnataka 43.

M/s, Procter & Gamble Health Limited, Mumbai 44.

M/s. Bharat Heavy Electricals Limited, Delhi 45.

M/s. Geotech Industries Private Limited, Maharashtra 46.

M/s. De Voltrans Private Limited, Maharashtra 47.

M/s. Dimple Polymers, Gujarat 48.

M/s. Metalloys Recycling Limited, Maharashtra 49.

M/s. R R Kabel Limited, Maharashtra 50.

M/s. Advaitya Dye Chem, Ahmedabad 51.

M/s. Balgopal Jewellers Private Limited, Delhi 52.

M/s. Kreative Organics Private Limited, Telangana 53.

M/s. Madhu Jayanti International Private Limited, Kolkata 54.

MIs. Jagson Pal Pharmaceuticals Limited, Delhi

M/s. Yogeshwar Polymers, Gujarat 56.

M/s. Doshion Poly Science Private Limited, Ahmedabad 57.

M/s. Yogeshwar Polymers, Gujarat 58.

MIs. Heranba Industries Limited, Mumbai 59.

M/s. Nayara Energy Limited, Mumbai 60.

M/s. Swastik Plastoalloys Private Limited, West Bengal 61.

M/s. Agricom Impex, Maharashtra 62.

M/s. Kempsz Trading Private Limited, Karnataka 63.

M/s. Maxmed Life Sciences Private Limited, New Delhi 64.

M/s. Rishiroop Limited, Mumbai 65.

M/s. Rishiroop Limited, Mumbai 66.

M/s. Indian Allied Exports, Moradabad 67.

M/s. Powercore Industries India Private Limited, Karnataka 68.

M/s. Textrade International Limited, Mumbai 69.

M/s. Ganges Jute Private Limited, Kolkata 70.

M/s. Akash Agro Industries, Gujarat 71.

M/s. Deepak Nitrite Limited, Gujarat 72.

M/s. Xiaomi Technology India Private Limited, Bangalore 73.

M/s. Larsen and Toubro Limited, Mumbai 74.

M/s. Modern Insecticides Limited, Ludhiana 75.

M/s. M.P. Impex, Mumbai 76.

M/s. Ford India Private Limited, Tamil Nadu

M/s. Aaray Overseas Trading Private Limited, Ghaziabad 78.

M/s. Alok Industries Limited, Mumbai 79.

MIs. Rime Rich Foods Private Limited, Kerala 80.

M/s. Pashupati Sulzfab, Koihapur 81.

M/s. Pashupati Synthetics, Kolhapur 82.

M/s. Sanathan Textiles Limited, Mumbai 83.

M/s. Danagro Food Industries LLP, Haryana 84.

M/s. Pansuriya Impex LLP, Mumbai 85.

M/s. Sterling Tools Limited, Haryana 86.

M/s. Lata Fibres Private Limited, Maharashtra 87.

M/s. Heritage Print Services Private Limited, Hyderabad 88.

M/s. Arcelormittal Nippon Steel India Private Limited, Maharashtra 89.

M/s. Ml 1 Energy Transition Private Limited, Karnataka 90.

M/s. Bharat Heavy Electricals Limited, Delhi 91.

M/s. Classic Marble Company Private Limited, Mumbai 92.

M/s. Greater India Tours, Delhi 93.

M/s. Greater India Tours, Delhi 94.

M/s. Simosis International, Mumbai 95.

M/s. Simosis International, Mumbai 96.

M/s. Manvi Impex, Delhi 97.

M/s. Sing N Smile Fashion Private Limited, Delhi 98.

M/s. Sing N Smile, Delhi

MIs. Manaar Exports, Delhi 100.

M/s. Priyanshis, Delhi 101.

M/s. Swani Spice Mills Pvt Ltd, 102.

M/s. Shiva Pharmachem Limited, Gujarat 103.

MIs. Alok Fashion Private Limited, Gurugram 104.

M/s. Nico Extrusions Limited, Maharashtra 105.

M/s. A.N. Traders, Kanpur 106.

M/s. Piramal Pharma Limited, Mumbai 107.

M/s. Rasik Products Private Limited, Uttar Pradesh 108.

M/s. Ajay Industrial Corporation Limited, New Delhi0020 109.

M/s. ABC Cotspin Pvt. Ltd, Gujarat 110.

M/s. ABC Cotspin Pvt. Ltd, Ahmedabad 111.

M/s. Deep International, Maharashtra 112.

M/s. Star Exports, Maharashtra 113.

M/s. Champa Purie-Chem Industries, Vadodara 114.

M/s. Lubi Industries LIp, Ahmedabad 115.

M/s. Lubi Industries LIp, Ahmedabad 116.

M/s. Tangerine Design Private Limited, Gurgaon Case No. 01 M/s. Stylam Industries Limited, Chandigarh F.No. HQRPRCAPPLY00001616AM26 Meeting No.13AM26 held on 02.12.2025

Subject: Extension of EOP against Advance Authorisation No. 3010102796 dated

10/11/2022.

Applicant Statement: We have made 2505493.00 kgs of import under item no. 1 to 12 (as per above detail) & export made for 21637 Nos of sheets, pending export obligation will be 22745 nos. of sheets. Due to recent India Pakistan War, our some export orders of said product was cancelled and many orders extended for next 2-3 months. This has made difficult for us to fulfill all the export obligation of said Advance Authorization within period and top of the above, amid rise in ocean freight charges by shipping line has made it impractical to export the material. 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. 3010102796 dated 10.11.2022 for a further period of 6 months 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 for implementation. (Action: Applicant/RA Ludhiana) Case No.02 M/s. Tata Advanced Systems Limited, Karnataka F.No. HQRPRCAPPLY0000I6I7AM26

Subject: Extension of EOP against Advance Authorisation No. 0711006645 dated

06/03/2023. Applicant Statement: Tata Advanced Systems Limited (TASL) entered a contract with the Ministry of Defence of the Republic of Armenia (RoA) to supply two batteries of Pinaka Multi-Barrel Rocket Launchers, a deal finalized between the Government of Armenia and the Government of India. TASL completed the Factory Acceptance Tests (FATs) and the pre-dispatch inspections of all contracted stores by March '24, within the defined timelines, based on which the customer released 100% of the payments. In accordance with the contractual terms, the customer is responsible for the shipment of the Stores. However, despite repeated engagements and support extended by TASL in identifying viable transport options, the dispatch of stores has been severely delayed due to: i. Restrictions in flight routes and aircraft availability arising from the prevailing geopolitical situation ii. Yerevan Runway was under repair in May '25, restricting IL-76 operations with Launchers. iii. Suspension of flight operations via Iran following the regional conflict in June 2025. iv. Prioritization of shipments of other Indian suppliers by the Armenian MoD-appointed transport agency. As of date, only part of the consignment (Six Launchers and one BCP) has been airlifted by the customer. The balance stores, including critical launchers and support systems, remain awaiting airlift from India. Sn Description Quantity as per AA Quantity Exported Balance for Export 1 MBRL LAUNCHER 12 Nos 6 Nos 6 Nos 2 MANUFACTURERS RECOMMENDED LIST OF SPARES MRLS INCLUDING TRAINING 1 No? 1 No 3 BATTERY COMMAND POSTS BCP 2 No 1 No 1 No TASL respectfully submits to your consideration the difficulties encountered in the airlift of consignments related to the Pinaka MBRL contract for the

Republic of Armenia (RoA), concluded under a Government-to-Government framework, and the implications of the delay in shipment. The validity of the Export Obligation (EO) was initially set for 18 months, expiring on 06th September 2024. However, due to unforeseen circumstances, the EO was extended twice, with the current validity now extending until 06th September 2025. We have made partial exports as per the authorisation. However, given that the current validity period of Advance Authorisation has expired, we respectfully request a further extension of 6 months to enable us to complete the balance export obligations. Additionally, we have obtained an extension for the DDP license, GST extension for these products (a copy is attached for your reference). In light of the above, TASL respectfully requests the Director General of Foreign Trade to provide the extension for next 6 months to ship all consignments are successfully airlifted to the Republic of Armenia (RoA), as this was a G2G deal. We remain committed to fulfilling our obligations in full and on time and seek your support with the further extension of the Advance Authorisation to fulfil the remaining export obligations. Decision: The Committee examined the submissions made by the applicant and discussed the matter at length. It was decided to inform the firm to approach this Directorate with valid authorization issued by DDP. (Action: Applicant) Case No.03 M/s. Euro-Suits Manufacturing Co Private Limited, Karnataka F.No. HQRPRCAPPLY0000I624AM26

Subject: Extension of EOP against Advance Authorisation No. 0711001272 dated

07/06/2021 and 0711001507 dated 19/07/2021. Applicant Statement: We have imported fabric, but fabric arrival got delayed due to heavy congestion in China port due to covid pandemic issues. But the garment buyer couldn't accommodate this delay. Also Covid issues in the Buyer's country. Now we are getting some enquiry for garments using this fabric. We are confident of exporting the same. Hence we need EO extension upto 3 1/3/2025 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)

Case No.04 M/s. Proec Energy Limited, Delhi F.No. HQRPRCAPPLY00001625AM26

Subject: Extension of EOP against Advance Authorisation No. 0511010975 dated

14/03/2022. Applicant Statement: We have taken an Advance Authorisation No. 0511010975 dated 14.03.2022. The Initial export obligation period of the said AA was for 18 months till 14.09.2023. We have taken the 6+6 months EOP extension as per provisions of FTP/HBP till 14.03.2024 & 14.09.2024 respectively, we have completed 73.33% exports within valid EO period of 18+6+6 months. Due to some minor delay in shipment delivery schedule from the foreign buyers we could not dispatch the material in valid EO period i.e. till 14.09.2024 and the dispatched was done in next 10 days. Hence the balance 26.67% of exports obligation was fulfilled within next 10 days. Therefore, we request you to grant us 10 days EO period extension i.e. till 24.09.2024 for regularisation purpose of exports already made against 4 Shipping Bills. Decision: The Committee went through the justification made by the applicant and the request and allowed EOP extension of Advance Authorization No. 0511010975 dated 14.03.2022 till 24.09.2024 for regularization purpose only, 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 for implementation. (Action: Applicant/ CLA Delhi) Case No.05 M/s. Honour Lab Limited, Telangana F.No. HQRPRCAPPLY0000163OAM26

Subject: Extension of EOP against Advance Authorisation No. 0911001953 dated

26/11/2021. Applicant Statement: Due to delay/cancellation of export orders suddenly by the Customer, we were unable to fulfill the obligation. Now we have received export order for the above export product more than the licence quantity to fulfill entire Obligation. Copy of the export order is enclosed for your reference. We have not taken extension of export obligation from RA, Hyderabad.

request. (Action: Applicant) Case No.06 MIs. Laguna Clothing Private Limited, Bangalore F.No. HQRPRCAPFLY00001633AM26

Subject: Extension of EOP against Advance Authorisation No. 0711004241 dated

07!06!2022. Applicant Statement: This is with respect to the above-mentioned special advance authorization. We would like to inform you that the actual EO period of the authorization was up to 07/12/2023 and further we had obtained 1st EO Extension from 07/12/2023 to 07/06/2024 and 2nd EQ Extension from 07/06/2024 to 07/12/2024. Copy of the same is attached. We would like to inform you that 1 shipment was made against shipping bill no 1765393 dated 13.05.2025, which is beyond the 2nd extension date. We pray before the honorable chairman of the committee and respected members to relax the policy and accept our request for further extension of from 07/12/2024 to 07/06/2025 in order to regularize the exports made beyond the extended period. Copy of the statement of exports is attached duly attested by CA with membership seal and UDlN no. As the export obligation is completed, kindly grant us the approval and enable us to submit the application for 3rd EQ extension and further for EODC. the request and allowed EOP extension of Advance Authorization No. 0711004241 dated 07.06.2022 for a further period upto 31 .05.2025 for regularization purpose only 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 for implementation. (Action: Applicant/RA Bengaluru) Case No.07 M/s. Laguna Clothing Private Limited, Barigalore F.No. HQRPRCAPPLY00001G5OAM26

Subject: Extension of EOP against Advance Authorisation No. 0711005181 dated

08/09/2022. Applicant Statement: This is with respect to the above-mentioned special advance authorization obtained under appendix 4J. We would like to inform you that the actual EO period of the authorization was 08/03/2024 and as per HBP 4.40 (d), an authorization obtained under appendix 4j can be extended to the extended not more than half of the stipulated export obligation period i.e. 9 months extension can be obtained. However, due to limitation in selecting the extension dates in DGFT website we could only select 6 months instead of 9 months and we have obtained the extension from 08/03/2024 to 08/09/2024. Further, we wish to inform you that we have completed the export obligation, however 2 shipping bills bearing no 1870166 Dated 16.05.2025 & 8261369 Dtd.18.02.2025 which are exported beyond the extended EQ period. We pray before the honorable chairman of the committee and respected members to relax the policy laid down in HBP 2023 and Appendix 4J and accept our request for further extension up to 31/05/2025 considering the balance 3 months extension as per appendix 4J in order to regularize the exports made beyond the extended period. In this regard, we hereby attach EODC Application. 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. 0711005181 dated 08.09.2022 for a further period up to 31 .05.2025 for regularization purpose only 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 for implementation. (Action: ApplicantlRA Bengaluru) Case No.08 M/s. Laguna Clothing Private Limited, Bangalore F.No. HQRPRCAPPLY00001652AM26

Subject: Extension of EOP against Advance Authorisation No. 0711004729 dated

20/07/2022. Applicant Statement: This is with respect to the above-mentioned special advance authorization. We would like to inform you that the actual EO period of the authorization was up to 20/01/2024 and further we had obtained 1st EO Extension from 20/01/202410 20/07/2024 and 2nd EQ Extension from 20/07/2024 to 20/01/2025. However, one shipment bearing shipping bill no 1870166 Dated 16.05.2025 was exported beyond the extended EO Period. EODC Application copy attached. Hence, we pray before the honurable chairman of the committee and respected members to accept our request and grant us the 3rd EO Extension from 20/01/2025 to 31/05/2025 to regularize the

exports made beyond the extended EO period. Copy of the Advance Authorization, extension letters along with the EODC Application is also attached duly certified by CA. request. (Action: Applicant) Case No.09 MIs. Jalaqua International LLP, Gujarat F.No. HQRPRCAPPLY00001634AM26

Subject: Extension of EOP against Advance Authorisation No. 5211002448 dated

0610512022. Applicant Statement: We, M/s Jalaqua International LLP are a Limited Liability Partnership established on 2nd May 2023, registered under the Ministry of Corporate Affairs, Government of India with LLPIN ACA- 9076. The company is headquartered at Office No. 302?303?304, Shreepad World, near Pal Umra Bridge, Pal, Adajan (South), Surat ? 395009, Gujarat, India. We are operate in the Chemicals and Materials sector, with its primary focus on the manufacturing and trade of organic chemicals, resins, synthetic rubber, artificial and synthetic fibers, and other advanced chemical compounds. The company is committed to developing innovative solutions and maintaining the highest standards of quality, sustainability, and compliance. We had obtained Advance Authorization No. 5211002448 dated 06.05.2022 from the Office of the Additional DGFT, Surat. We have completed of our imports under this authorization and undertook 100% exports during the validity period of the license. However, due to lack of procedural knowledge, the said Advance Authorization number was inadvertently not mentioned in the relevant shipping bills. A copy of shipping bills enclosed for your ready reference. We have current orders in hand with which we will fulfil our export obligation a copy of current Order enclosed. In view of the above, we humbly request your good office to kindly grant us an extension of 6 months in the Export Obligation Period (EOP) from the date of endorsement for the aforesaid Advance Authorization. For this kind of act, we will be highly obliged. the request and allowed EOP extension of Advance Authorization No. 5211002448 dated 06.05.2022 for a further period of 06.05.2026 subject to payment of composition fee as per policy provisions. The firm shall approach RA concerned within 30 days from tie date of uploading of the minutes of meeting for implementation. (Action: Applicant! RA, Surat)

Case No.10 M/s. Caplin Steriles Limited, Tamil Nadu. F.No. HQRPRCAPPLY0000I637AM26

Subject: Extension of EOP against Advance Authorisation No. 0411006826 dated

02/02/2024. Applicant Statement: Please note that our Customer in USA had requested us to delay the order Execution due to slow down in USA Market, Our Customer has informed that the Economy Condition has Improved and Shipment Can be Executed Hence We Kindly Request you to give Extension of 6 Month in Total to Complete The Export Obligation Against the above License. discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed FOP extension of Advance Authorization No. 0411006826 dated 02.02.2024 for a period of 24 months from the date of clearance of each import consignment by Customs Authority 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 for implementation. (Action: Applicant/RA, Chennai) Case No.11 M/s. Caplin Steriles Limited, Tamil Nadu. F.No. HQRPRCAPPLY0000164OAM26

Subject: Extension of EOP against Advance Authorisation No. 0411006532 dated

08/12/2023. Applicant Statement: Please note that our Customer in USA had requested us to delay the order Execution due to slow down in USA Market, Our Customer has informed that the Economy Condition has Improved and Shipment Can be Executed, Hence We Kindly Request you to give Extension of 6 Month in Total to Complete The Export Obligation Against the above License. the request and allowed EOP extension of Advance Authorization No. 0411006532 dated 08.12.2023 for a period of 24 months from the date of clearance of each import consignment by Customs Authority 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 for implementation. (Action: Applicant/ RA Chennai)

Case No.12 MIs. Caplin Steriles Limited, Tamil Nadu. F:.No. HQRPRCAPPLY00001667AM26

Subject: Extension of EOP against Advance Authorisation No. 0411006710 dated

11/01/2024. Applicant Statement: Please note that our Customer in USA had requested us to delay the order Execution due to slow down in USA Market, Our Customer has informed that the Economy Condition has Improved and Shipment Can be Executed, Hence We Kindly Request you to give Extension of 6 Month in Total to Complete The Export Obligation Against the above License. discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 0411006710 dated ii 01 .2024 for a period of 24 months from the date of clearance of each import consignment by Customs Authority subject to payment of composition fee as per policy prov,sions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting for implementation. (:Action: Applicant! RA, Chennai) Case No.13 M/s. Birla Group Holdings Private Limited, Mumbai lNo HQRPRCAPPLY00001638AM26 vleeting No.13AM26 held on 02.12.2025

Subject: Extension of EOP against Advance Authorisation No. 0210142914 dated

34.06.2010 and 0210124155 dated 12.03.2009. Applicant Statement: Review the PRO Decision vide Meeting no. 33!AM24 held on 22- 03-2024 against F. No. HQRPRCAPPLY00007952AM24 request for EOP Extension with Redemption of AA No. 0210142914 dated 04-06-2010 and AA 0210124155 dated 12-03-2009. We shall be grateful if you can look into the observation made by Jt.DGFT, Kolkata, who are saying we have to Pay Duty plus Interest for Export made outside the EO against Bill of Entry No. 272193 dated 22.07.2010 of AA No. 0210142914 dated 04- 06-2010. We are requesting PRO to consider EOP extension for 203 days as per revised calculation sheet attached with our request as early extension of 61 days is not covering the EOP against AA No. 0210142914 dated 04-06-2010, and some excess import have been calculated by DGFT despite of EO fulfilment done by us . We make

our humble submission to extend the EO Period as per the calculation sheet so that the excess import of 4456.0 kgs is considered against the export made by us outside the extended Period Decision: The Committee went through the statements made by the applicant and discussed the matter at length and decided to seek a detailed report from RA on the issue before taking a final decision. (Action: Applicant/RA, Kolkata) Case No. 14 M/s. Sara Exports Limited, Maharashtra F.No. HQRPRCAPPLY0000164GAM26

Subject: Extension of FOP against Advance Authorisation No. 0311019414 dated

22/1 0/2022. Applicant Statement: EO completed 91.56% statement of export and import enclosed. We have confirmed order; buyer want delivery of goods during December 2025 months. Detailed justification attached. Due to recession in the international market and revised delivery schedule of overseas buyer we could not export and complete export obligation before the expiry of 2nd EO period. that the applicant has not submitted any cogent reason/ justification in support of any request. (Action: Applicant) Case No.15 M/s. Amaravathi Textiles Pvt. Ltd, Pattabhipuram F.No, HQRPRCAPPLY000016S1AM26

Subject: Extension of FOP against Advance Authorisation No. 2611000102 dated

09/03/2021 and 2611000177 dated 16/06/2021. Applicant Statement: Request for relaxation in AA Policy for granting us 1 Year Of Special EOP Extension from the date of your approval. 1) AA No 2611000102 dated 09- 03-2021 2) AA No 2611000177 dated 16-06-2021 Prayer Having covered significant portion in fulfilling our export obligation as detailed above request your good selves to grant us Special EOP Extension for 1 Year from the date of your recommendation to fully complete our export obligation. h

request. (Action: Applicant) Case No.16 M/s. Encube Ethicals Private Limited, Mumbai F.No. HQRPRCAPPLY0000I659AM26

Subject: Extension of EOP against Advance Authorisation No. 0311019116 dated

10/11/2022. Applicant Statement: With reference to Advance Authorization No 0311019116 DT 10.11.2022, we wish to inform you that we have fulfilled the export obligation to the extent of 80% within the extended validity of license i.e. 10.05.2025. For the balance export quantities, the demand was postponed by our customer, hence we could not fulfill the export obligation within the validity. Currently we have obtained valid export orders against which we can fulfill the export obligation. Hence, we would humbly request your good self to grant us the extension of our export obligation period for a further 6 months from approval. t)ecision: The Committee went through the justification made by the applicant and the request and allowed EOP extension of Advance Authorization No. 0311019116 dated 10.11.2022 for a further period of 6 months from the date of endorsement, subject to payment of composition fee as per policy provisions and confirmation that the imports are from registered sources. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting for implementation. (Action: Applicant! RA Mumbai) Case No.17 M/s. Encube Ethicals Private Limited, Mumbal F.No. HQRPRCAPPLY000I2I88AM25

Subject: Extension of EOP against Advance Authorisation No. 0311007592 dated

08/10/2021. Applicant Statement: With reference to Advance Authorization No 0311007592 Ot. 08.10.2021, we wish to inform you that we have fulfilled the export obligation to the

extent of 74% within the validity of license i.e. 22.01 .2023. For the balance export quantities, the demand was postponed by our customer due to Covid, hence we could not fulfill the export obligation within the validity. Currently we have obtained the valid export orders against which we can fulfill the export obligation. Hence, we would humbly request your good self to grant us the extension of our export obligation period for a further 6 months from approval. request. (Action: Applicant) Case No.18 M/s. Encube Ethicals Private Limited, Mumbai F.No. HQRPRCAPPLY00012187AM25

Subject: Extension of FOP against Advance Authorisation No. 0311002669 dated

30!04!2021. Applicant Statement: With reference to Advance Authorization No 0311002669 Dt. 30.04.2021, we wish to inform you that we have fulfilled the export obligation to the extent of 74% within the validity of license i.e. 30.10.2022. For the balance export quantities, the demand was postponed by our customer due to Covid, hence we could not fulfill the export obligation within the validity. Currently we have obtained the valid export orders against which we can fulfill the export obligation. Hence, we would humbly request your good self to grant us the extension of our export obligation period for a further 6 months from approval. request. (Action: Applicant) Case No.19 M/s. Metro Tyres Limited, Punjab F.No. HQRPRCAPPLY00001661AM26

Subject: Extension of EOP against Advance Authorisation No. 0511018614 dated

01/05/2023 and 0511020620 dated 28/08/2023.

Applicant Statement: Request For (1) Extension Of Export Obligation Period Of 12 Months And (2) Waiver Of 6-Months Export Obligation Condition Under Appendix 4J (SI. No. 9) For Natural Rubber for our Advance Authorisation no.: 0511018614 Dt. 01 .05.2023 and 0511020620 Dt. 28.08.2023. Here, we wish to inform/emphasis that, we have availed the first Export Obligation Period Extension from RA Delhi for the captioned Advance Authorisations. However, We Could Not Meet Our Export Obligation within The Extended Validity Period and we also were not able to complete the Exports within The 6-Months Period Allowed After the import clearance, as required under the condition in Appendix 4J (SI No. 09) for Natural Rubber due to Industry-Wide Disruptions Beyond Our Control Like: Low Demand In The International Market, Red Sea Crisis, Global Supply Chain Disruptions, Europeans Union Standards, Intense Market Competition and Industry Consolidation, Etc. A detailed Justification Outlining Challenges and Complete Application has been attached for your kind Consideration. Ihat the applicant has not submitted any cogent reason/ justification in support of any request. (Action: Applicant) Case No.20 M/s. ATC Tires AP Private Limited, Visakhapatnam F.No. HQRPRCAPPLY00001665AM26

Subject: Extension of EOP against Advance Authorisation No. 2611001714 dated

04/12/2024. Applicant Statement: As, we were unable to fulfil the Export Obligation in stipulated period of time due to Market demand reduced in the European market and changes in Ihe duty structure of the US market after the latest elections, We request you to kindly grant us EOP Extension further 6 months i.e. till to dates as per Bill of Entries as mentioned below table. discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 2611001714 dated 04.12.2024 for a period of 12 months from the date of clearance of each import consignment by Customs Authority 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 for implementation. (Action: ApplicantlRA, Vlsakhapatanam)

Case No.21 M/s. E-Land Apparel Limited, Karnataka F.No. HQRFRCAPPLY00001678AM26

Subject: Extension of EOP against Advance Authorisation No. 0711007604 dated

18/05/2023. Applicant Statement: We are manufacturer and exporter from Bangalore. We have originally received the export orders from foreign buyers. Based on that we have imported the raw-materials from foreign Countries. After imported the raw-material under our above advance authorisation our buyer has cancelled the export orders against licence export items (all ? partially). Now we have received the new export orders and it is very good opportunity to us for fulfilling the export obligation against our advance authorisation no.0711007604 dtd.18.05.2023 We request you (sir) to kindly grant us the extension in EOP against our Special advance authorisation no.0711007604 dtd.18.05.2023 up to 18.11.2025 to enable us to fulfil the export obligation. We shall be grateful to you for accepting our request. the request and allowed EOP extension of Advance Authorization No. 0711007604 dated 18.05.2023 till 18.05.2026, 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 for implementation. (Action: Applicant/ RA, Bengaluru) Case No.22 M/s. Shreeji Global FMCG Limited, Rajkot F.No. HQRPRCAPPLY00001679AM26

Subject: Extension of EOP against Advance Authorisation No. 2411002710 dated

04/09/2023. Applicant Statement: We had applied for Advance Authorisation for restricted export product copy enclosed. We had got three times EO extension of 90 days and we had applied for 4th time and it has been rejected. We had been exporting to Dubai and African Countries. One of our buyers who were buying on regular basis has stopped due to payment condition and we took too long to find another regular buyer for our product due to market conditions are too weak. Also, we want to clarify that we had already fulfilled EQ of 2274.765 Mts against EO fulfilment of 4539.05 Mts and there is a pending EO of 2264.28 Mts . copy of statement of import and export enclosed. Now we had got new buyer with agreement to supply to balance quantity with advance payment. So, it is our humble request to kindly allow us last time for 90 days of EO Extension

from the date of endorsement, so we can fulfil our balance Export Obligation, if EO extension was not allowed our company may bear heavy losses which is not good for our company's health. request. (Action: Applicant) Case No.23 M/s. Laguna Clothing Private Limited, Ba nga lore F.No. HQRPRCAPPLY0000168IAM26

Subject: Extension of EOP against Advance Authorisation No. 0711003522 dated

23/03/2022. Applicant Statement: This is with respect to the above-mentioned special advance authorization. We would like to inform you that the actual EQ period of the authorization was up to 23/09/2023 and further we had obtained 1st EO Extension from 23/09/2023 to 23/03/2024 and 2nd EQ Extension from 23/03/2024 to 23/09/2024. We would like to inform you that we could not complete the export obligation within the extended validity oeriod. However, we have made exports beyond the extended EO period. Copy of the shipping bill wise export statement attached. In light of the above, we pray before the ionorable chairman of the committee and respected members to relax the policy and accept our request for further extension from 23/09/2024 to 31/12/2024 in order to regularize the exports made beyond the extended period. Copy of the Advance Authorization, extension letters, statement of exports and imports duly attested by ourselves and CA are attached. Kindly do the needful and oblige. request. (Action: Applicant) Case No.24 M/s. JSK Industries Private Limited, Maharashtra F.No. HQRPRCAPPLY00001683AM26

Subject: Extension of EOP against Advance Authorisation No. 0311015857 dated

01/09/2022, 0311019396 dated 21/11/2022 and 0311019754 dated 05/12/2022. Applicant Statement: A) We have obtained the above Advance licenses for the import of item Aluminium Ingot and Wire Rod and export of item ACSR Conductor with an import qty of 10,156 M.T. ( cif value 2,90,77,361.77 USD ) 1030 M.T.( cif value 23,73,913.00,USD) and 3090 M.T.( cif value 78,26,086.00 USD) against corresponding exports qty of 9925.72 M.T.( FOB value 3,34,38,965.98 USD),1000 M.T. ( FOB value 27,30,000.00 USD ) and 3000 M.T.( FOB value 90,00,000.00 USD) respectively. (Copies of the said Advance Authorisations is enclosed herewith as annexure ?A?, colly) B) We have imported the entire qty in the above licenses, however could not complete the EO within the said extended EOP. So far we have obtained EOP extension for a period of 6 months, 12 months and 6 months in these licenses respectively. Till the said extended EO period we have been able to total export the goods to extent of qty 946.01 M.T, (38.30 %), respectively. The balance qty for exports is remaining only qty 981.95 M.T. (69.17%), qty 101 M.T. (51.26%) and qty 665 M.T. (52.67 %) respectively. (A statement of import, exports, EO shortfall along with EOP extension obtained so far is given herewith as annexure ?B? colly). C) Our main markets are in Europe, USA and Middle East countries. Due to ongoing trade uncertainties, Israel- Palestine conflict, Red -Sea Disturbances, Russia- Ukraine war, decline in international demand and global supply chain disturbances etc we could not succeed to complete the EO within the extended EOP. However, of late, after a great deal of efforts, we have got assurances from some of our buyers to buy our goods. However as EOP is not valid in the said authorisations, despite demand from some of the buyers we are not able to dispatch the goods immediately. . (A table of the confirmed export order/s is enclosed herewith as annexure ?C?). the request and allowed EOP extension of Advance Authorization No. 0311015857 dated 01.09.2022, 0311019396 dated 21.11.2022 and 0311019754 dated 05.12.2022 for a 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 for implementation (Action: Applicant/RA, Mumbai) Case No.25 M/s. Nico Extrusions Limited, Mumbai F.No. HQRPRCAPPLY00001699AM26

Subject: Extension of EOP against Advance Authorisation No. 0310838703 dated

05/10/2020. Applicant Statement: We are hereby requesting to view our decision made in PRC meeting 03AM26 on advance authorisation no: 0310838703 dated: 05.10.2020. We are

an MSME enterprise and it will be really important for us to get this relief and Extension so that we can fulfill the said quantity and hereby apply for AA closure. çjenuine hardship faced by them. Accordingly, the Committee decided to reject the request. (Action: Applicant) Case No.26 Mis. Medreich Limited, Karnataka F:.No. HQRPRCAPPLY000017O5AM26

Subject: Extension of EOP against Advance Authorisation No. 0711000734 dated

23/03/2021, 0711004777 dated 27/07/2022 and 0711006755 dated 15/03/2023. Applicant Statement: Export Obligation of three of advance authorizations has been clubbed in order to adjust the excess import in the first case. The raw materials have been imported from registered source. The date of first authorization is 23.03.202 1 and the validity of exports is 23.09.2023 whereas the exports in other AA made during 39th month i.e. 15.06.2024 We are applying this for the EO extension in order to regularize the cases. I)ecision: The Committee went through the submission made by the applicant and discussed the matter at length and decided to seek details from the firm for further examination. (Action: Applicant) Case No.27 Mis. International Ingredients & Excipients Pvt. Ltd, Chennai F.No. HQRPRCAPPLY000017O6AM26

Subject: Extension of EOF against Advance Authorisation No. 0411004669 dated

26/12/2022. Applicant Statement: Due to mandatory product-specification and product-registration approvals required by the importing countries for lactose (different standards for food vs. pharmaceutical uses), shipments has been delayed pending completion of testing, Regulatory filings and buyer acceptance trials. We therefore request an extension of Lime to complete the export obligations and provide documentary proof as and when approvals are issued

Decision: The Committee went through the submission made by the applicant and discussed the matter at length and decided to seek details from the firm for further examination. (Action: Applicant) Case No.28 M/s. International Ingredients & Excipients Pvt. Ltd, Chennai F.No. HQRPRCAPPLY000017O9AM26 Meeting No. 13AM26 held on 02.12.2025

Subject: Extension of EOP against Advance Authorisation No. 0411004733 dated

09/0 1 /202 3. Applicant Statement: Due to mandatory product-specification and product-registration approvals required by the importing countries for lactose (different standards for food vs. pharmaceutical uses), shipments has been delayed pending completion of testing, Regulatory filings and buyer acceptance trials. We therefore request an extension of time to complete the export obligations and provide documentary proof as and when approvals are issued the request and allowed EOP extension of Advance Authorization No. 0411004733 dated 09.01 .2023 for a further period of 6 months, 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 for implementation. (Action: Applicant! RA Chennai) Case No.29 M/s. Marzoli Textile Machinery Manufacturers Pvt. Ltd, Tamil Nadu F.No. HQRPRCAPPLY00001716AM26

Subject: Extension of EOP against Advance Authorisation No. 0711000947 dated

23/04/2021. Applicant Statement: We are one of the leading Textile Machinery Manufacturers and exporter holding One Star Status Holder Certificate. We regularly importing raw materials and components for manufacture of Textile Machines and export it to our foreign Buyers (USA & Europe) on regular basis. With reference to the above subject, kindly note that we have obtained the above said Advance Authorization for import of inputs (as per authorization import items) and Textile Machines (as per export authorization export item). As per the actual import quantity we have not fulfilled the

export obligation due to postponement of export orders. Hence, we request your good office to kindly accept and approve our request for EOP Extension at the earliest. In this connection we are submitting the following documents: 1.) Copy of Advance Authorization No.0711000947 dtd.23.04.2021 2.) Copy of Import and Export Statement. Hence, we request you to kindly approve our FOP Extension application & grant the export obligation period upto 23rd April 2026 to enable us to fulfil the balance export obligation & to submit the required closure documents to DGFT RA, Bangalore for issuance of redemption letter to us Kindly do the needful. request. Action: Applicant) Case No.30 M/s. Marzoli Textile Machinery Manufacturers Pvt. Ltd TN F.No. HQRPRCAPPLY0000I72OAM26

Subject: Extension of FOP against Advance Authorisation No. 0711002042 dated

30/09/2021. Applicant Statement: We are one of the leading Textile Machinery Manufacturers and exporter holding One Star Status Holder Certificate. We regularly importing raw materials and components for manufacture of Textile Machines and export it to our loreign Buyers (USA & Europe) on regular basis. With reference to the above subject, kindly note that we have obtained the above said Advance Authorization for import of inputs (as per authorization import items) and Textile Machines (as per export authorization export item). As per the actual import quantity we have not fulfilled the export obligation due to postponement of export orders. Hence, we request your good office to kindly accept and approve our request for FOP Extension at the earliest. In this connection we are submitting the following documents: 1 .)Copy of Advance Authorization No.0711002042 DTD.30.09.2021 2.) Copy of Import and Export Statement. Hence, we request you to kindly approve our FOP Extension application & grant the export obligation period upto 30th March 2026 to enable us to fulfil the balance export obligation & to submit the required closure documents to DGFT RA, Bangalore for issuance of redemption letter to us Kindly do the needful. 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 request. :Action: Applicant)

Case No.31 M/s. Parijat Industries (India) Limited, Delhi F.No. HQRPRCAPPLY00001717AM26

Subject: Extension of EOP against Advance Authorisation No. 0511014815 dated

14/09/2022. Applicant Statement: We are a manufacturer and exporters of Agrochemicals & Allied Products viz Insecticides, Herbicides, Fungicides, etc and our manufacturing units are in Ambala/Haryana and Vadodara! Gujarat. We have imported raw material under above said Advance License. The Export Obligation under license is yet to fulfilled by us. Due to after effect of Covid-19 pandemic and unexpected current market situation, export orders for this commodity is not received timely, so fulfilment of our export obligation is still pending now. As per CIB certificate, Export item under license cannot be use domestically, it is meant for export only. Due to above circumstances, applicable imported goods are lying with us. We have also received an export order which will be execute by Oct 2025. Our export products are seasonal products and specific to crops which depends on country-to-country weather condition also. We have obtained EOP of 1st & 2nd also which was valid up to 14-Mar-25. In view of the above, we hereby request you to allow us extension period for at least one year i.e. up to 14.03.2026. to fulfil remaining export obligations under the said license. Also, we request you to allow us waiver of the composition fee also for the further application of export obligation period extension from RA office. We have already in a financial burden to full fill this compliance. May we request you to please accept our request and allow us some more time to try and grab orders, so that we can fulfil export obligation under said license. Decision: The Committee went through the justification made by the applicant and the request and allowed EOP extension of Advance Authorization No. 0511014815 dated 14.09.2022 for a further period of 6 months i.e. up to 14.03.2026, 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 for implementation. (Action: Applicant! CLA Delhi) Case No.32 M/s. ITC Limited, Guntur F.No. HQRPRCAPPLY00001721AM26

Subject: Request for substitution of export obligation quantity between multiple Atta

variants under the same Advance Authorization License against Advance Authorisation No. 2611001811 dated 18/02/2025. Applicant Statement: Government of India vide Notification No. 39/2015-20, dated 14th October 2022 has modified the FTP, whereby export of Wheat Flour (Atta) is allowed against Advance Authorization using imported wheat. We, ITC Limited, have imported wheat (ITC HS Code 10019910) under 13 Advance Authorization licenses till date and completed fulfilment of export obligation under 7 licenses within the due date while the balance are currently in progress for which the obligation due date has not yet come. During March 2025, we have imported 13,003 MT of wheat under Advance Authorization No. 2611001811 dated 18/02/2025. Against the overall Atta Export Obligation quantity of 12,471 MT, we have exported 12,480 MT of Atta (across 4 different Atta variants) before 7th September 2025, thereby fulfilling the export obligation within the due date. Export obligation quantity has been computed basis Standard Input Output Norms of 1 Kg Atta for every 1.07 Kg of wheat consumed and factoring in whole wheat flour content for each Atta variant. Further, it may be noted that, under the same Advance Authorization license, we have exported excess quantity of 271 MT against SI. Nos. 1 & 2 towards Whole Wheat flour and Multi Grain Atta. However, there has been a shortfall of 261 MT against SI. Nos. 3 & 4 towards Whole wheat Atta (with Multigrain and Fenugreek) and Atta with Millets. Detailed table at an Atta variant level is enclosed vide Annexure letter dated 19th September 2025. Whole wheat Atta (with Multigrain and Fenugreek) and Atta with Millets are niche variants and require significant amount of market development activities. Currently, the market size of these segments is very small and customer orders are low and these segments would require extensive and continued market development for any consistency in future orders. This has been coupled with additional tariff imposition by USA leading to slow-down in demand and reduced orders from buyers during these uncertain times. It may also be noted that the base tariff in USA for these niche Atta variants (-12.5%) is significantly higher compared to the base tariff of core Atta variant i.e. Whole Wheat flour (-1%). Considering the core ingredient for manufacture of the aforesaid niche Atta variants is the same imported wheat, the imported wheat has been used to fulfil additional orders of the core Atta variants (Whole Wheat flour & Multi Grain Atta) within the same Advance Authorization license. Accordingly, at an overall level, the entire imported wheat of 13,003 MT has been used for export of Atta within the export obligation period and as per SION norms. Further, the requisite value addition norms of minimum 15% as per Para 4.09 of FTP have also been duly complied to in the aforesaid case. In view of the above, we kindly request your good selves to consider the export obligation fulfilment at an aggregate level instead of sub-variant level within the same Advance Authorization license. Decision: The Committee went through the statements made by the applicant and discussed the matter at length and decided to refer the case to RA for further examination. (Action: ApplicantlRA, Visakhapatanam)

Case No.33 M/s. HMC E-Valley Private Limited, Gurugram F.No. HQRPRCAPPLY00001722AM26

Subject: Extension of EOP against Advance Authorisation No. 0511017582 dated

02/03/2023. Applicant Statement: I hope this message finds you well. I am writing to formally request an extension for our Advance Authorisation under the provisions set by the Policy Relaxation Committee for our start-up, HMC E valley Pvt Ltd. Cycle, Valley Dhanansu, Ludhiana. We are currently engaged in Manufacturing of Push Bicycles, E- Bicycles & E Mobility vehicles to carter demands of Domestic and International Markets, and as a start-up unit we have encountered unforeseen challenges that have impacted our timeline for utilizing the authorisation. These challenges include New Product Development which incurred high lead-time against new tooling development which consumes lot of time for making, correction & final trial run before mass production start, Testing & Certifications as per international requirements which is again a big lead-time activity of minimum 6 to 12 months & sometimes in case of part failure this same cycle re initiates from scratch again, to meeting the requirements for USA & EU there are many hidden things which are beyond our control. In addition to above, we have received orders for export of HNF Bikes against which we have made purchases of imported components but later on due to global market crisis in E Bike market our orders got cancelled which negatively impacted our export obligation. We appreciate the support provided by the Start-up authority and the Policy Relaxation Committee, which have been instrumental in facilitating our growth and operations. An extension of the Advance Authorisation would enable us to complete necessary Exports as we are receiving the good orders from Overseas customers which is result of our strong & continuous efforts so far. By getting this extension we can liquidate our high cost inventory as well since these components were imported keeping the international market demand in view. Which ultimately contributes against our commitment of producing products of global standards. We are dedicated for future innovation in exports which ultimately leads towards a better future & more job creation. We kindly request an extension of 12 Months for Export obligation of Advance Authorisation as per enclosed list. It will provide us the sufficient amount of time to utilize the dues against requirements. We assure you that we will remain committed to complying with all regulatory requirements and utilize the authorisation effectively. the request and allowed EOP extension of Advance Authorization No. 0511017582 dated 02.03.2023 for a further period of 12 months i.e. upto 02.09.2026, 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 for implementation. (Action: Applicant! CLA, Delhi)

Case No.34 MIs. Avt Mccormick Ingredients Private Limited, Aluva F.No. HQRPRCAPPLY00000912AM2G

Subject: Extension of EOP beyond the stipulated period for the quantity of 10,000 Kg.

against BOE No.9166428 dated 18.06.2022. This is a defer case of PRO Meeting No.09AM26 held on 29.07.2025 (Case No.90) wherein Committee refer the matter to Policy-6 Division for comments. Applicant Statement: The matter was taken up. The entire submission made by the applicant was gone through. We are thankful to the Hon'ble Committee for having agreed to our request for regularization of delay in the export made beyond the stipulated period. However, based on the report from the Development Commissioner, CSEZ, 10,000 Kg. of Cardamom imported by BOE No.9166428 dated 18.06.2022 was not considered for approval. The reason is that this quantity was not included inadvertently in the Report of the Development Commissioner, CSEZ. Subsequently, we have taken up the matter with DC, CSEZ and we were informed that an Addendum to the earlier report has been sent to PRO, which included the left out 10,000 Kg. against BOE 9166428 dated 18.06.2022. We hope, PRO is in receipt of the above report. Under the circumstances, we are now submitting a review petition before the Hon'ble PRO to consider the extension of FOP beyond the stipulated period for the above mentioned quantity of 10,000 Kg. against BOE No.9166428 dated 18.06.2022. Comments of Po!icy-6 were also seen. Decision: The Committee went through the statements made by the firm and rioted :hat the applicant has not submitted any cogent reason! justification in support of any eq U est. (Action: Applicant) Case No.35 M/s. Diamor LLP, Surat F,No. HQRPRCAPPLY00001636AM26

Subject: Extension of Export Obligation Period against Advance Procurement for

Exports Authorization No. 0X25100SUR229 dated 26/06/2025 and 0X25100SUR274 dated 22/07/2025.

Applicant Statement: The firm is requesting a 90-day extension to fulfill its export obligation for gold jewellery, as the current unforeseen tariff situation has caused its client to put their order on hold causing delay in shipment. They are now searching for new buyers and need more time to complete the export process. Decision: The Committee went through the submission made by the applicant and discussed the matter at length and it decided to defer the case for further examination. (Action: Applicant) Case No.36 M/s. Nico Extrusions Limited, Maharashtra F.No. HQRPRCAPPLY00001729AM26

Subject: Extension of EOP against Advance Authorisation No. 0310573289 dated

07/05/2010. This is a review case of PRO Meeting No.07AM26 held on 03.07.2025 (Case No.17) wherein Committee allow EOP extension up to 07.05.2014 against subject license only for the regularization purpose. Applicant Statement: We request the esteemed committee for a fresh review to permit the full regularization of the advance authorization till 21 .02.2017 and to waive off the composition fee. We would be obliged if we are permitted a personal hearing to present our case in detail. We are a MSME unit and here by request for the same. request. (Action: Applicant) Case No37 M/s. Narayan Industries, Gujarat F.No. HQRPRCAPPLY0000173IAM26

Subject: Extension of EOP against Advance Authorisation No. 0811000870 dated

02/03/2021. Applicant Statement: With reference to the above-mentioned Advance Authorization, due to an oversight, we were unable to fulfil the export obligation within the stipulated period, we have been engaged in export activities. We remain committed to complying with all applicable regulations and completing the obligations. Please note that against

the said authorization, we have already fulfilled 22.22% of the export obligation in terms of quantity and 51 .81% in terms of FOB value (USD), on a pro-rata basis. & Out of the four items permitted for import under the said authorization, we have imported only two items. We would like to bring to your kind attention that our sister concern, Narayan Crganics Pvt. Ltd., is a Three Star Export House holder, and a majority portion of our groups exports have been routed through that entity. In view of the above, we respectfully request you to extend the export obligation period under the said Advance Authorization up to 31 .03.2026. We assure you that we shall take all necessary steps to complete the remaining export obligation within the extended period, if granted. request. (Action: Applicant) Case No.38 M/s. Maharashtra Seamless Limited, Gurugram F.No. HQRPRCAPPLY00001738AM26

Subject: Extension of EOP against Advance Authorisation No. 0511018908 dated

1 9/05/202 3. Applicant Statement: We, M!s. Maharashtra Seamless Ltd., is flagship company of [).P Jindal Group of companies which is in existence since its establishment in 1988 and is a market leader (both in capacity and product range) in Seamless Steel Line Pipe / Seamless Steel Casing and Tubing / Black Pipe I ERW Steel Casing and OCTG (Oil & Country Tubular Goods). MSL has been exporting its products to almost every nook & corner of the globe since last 30 years with annual exports touching around 100,000 MT I USD lOOMillion. We have contributed significantly to the national economy, and have always strived to uphold the highest standards of compliance with all relevant regulations and laws. We would like to bring to your kind attention that our Export Obligation remains pending for fulfilment against the Imports made under Advance Authorization as mentioned above, for the export of BLACK PIPE. Despite availing the Export Period Extension as provided under the Foreign Trade Policy and Procedures, we are still facing challenges in meeting the export obligation. REASON FOR UNFULFILLED EXPORT OBLIGATION: Due to unforeseen market conditions, we are facing difficulties in completing the required exports obligation within the stipulated obligation period. The main points as mentioned below: 1. Despite our best efforts, the global market slowdown in the steel industry has significantly impacted our export performance, as reduced demand from key international markets has resulted in a decline in both volume & sustainable export sales prices, 2. The USA, is one of our major market for ?Seamless Steel Line Pipe & Seamless Steel Casing & Tubing &

Black Pipes?. Due to imposition of ?Section 232 tariff on Indian Steel Products? since 2018, implying 25% Import duty initially and 50% import duty since June?25, has put us in a great price disadvantage position as compared to other countries having no section 232 on their steel products. 3. There has been very fierce competition faced by India Steel manufacturers from Chinese mills supplying Steel products at a very competitive price. 4. Moreover, Russia ? Ukraine war for last 3.5 years have disturbed the World Geo political situation to a great extent. 5. The Russia-Ukraine war has disrupted India's steel pipe exports, with supply chain issues, rising raw material costs, and international sanctions on Russia further complicating trade flows and market access. All these factors coupled together have resulted in our lower export volumes in last few years especially, which is far from our performance of earlier Years. Due to the lower sales volumes, all steel pipe products have been significantly affected REQUEST : In light of the above circumstances, we kindly request your esteemed office to grant us a special extension of the export obligation period under the aforementioned authorization. This extension will provide us with the additional time needed to fulfill our obligations, enabling us to meet our export targets without facing financial or operational setbacks, and continue contributing to India's export growth. We assure you of our commitment to completing the export obligations at the earliest and adhering to all prescribed norms and conditions. We would be grateful for your kind consideration and approval of this request. We look forward to your continued support and hope the government will assist us during this challenging time by granting a one-year extension to fulfil the Export Obligation. the request and allowed EOP extension of Advance Authorization No. 0511018908 dated 19.05.2023 for a further period 12 months i.e. upto 19.11.2026, 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 for implementation (Action: Applicant/CLA, Delhi) Case No.39 M/s. Rajsujee International, Tamil Nadu F.No. HQRPRCAPPLY00001739AM26

Subject: Extension of EOP against Advance Authorisation No. 3211005868 dated

20/11/2023. Applicant Statement: We are writing to respectfully request an extension of the Export Obligation Period (EOP) for the Advance Authorisation obtained by us under the Annual Requirement scheme. The said Advance Authorisation expired on 19.05.2025. As of the date of expiry, we have fulfilled 58% of the quantity-wise export obligation against the total imports made under this authorisation. The delay in fulfilling the remaining export

obligation was due to unforeseen market instability, which led our overseas buyer to temporarily withhold further orders. This situation was beyond our control and has directly impacted our ability to meet the stipulated export obligation within the given tirneframe. However, following our continuous engagement with the buyer and earnest efforts from our side, the buyer has now resumed orders, albeit with certain modifications in the product specifications and a revised delivery schedule. We are enclosing the revised purchase order for your kind reference. In view of the above, we respectfully request your kind consideration to grant us an extension of six (6) months to the export obligation period, to enable us to fulfill the remaining export obligation in full. We assure you of our commitment to meeting the export targets within the extended period and remain grateful for your continued support and understanding. Thank you for your kind consideration. Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. The Committee noted that it is not a PRC matter and decided to request the applicant to approach the RA Concerned for extension. (Action: Applicant) Case No.40 M/s. Tasty Nut Industries, Kollam F.No. HQRPRCAPPLY00001O58AM26

Subject: Extension of EOP against Advance Authorisation No. 1011000131 dated

08/03/2021 This is a defer case of PRC Meeting 1 1AM26 held on 11.09.2025 (Case No.04) wherein Committee seek clarification from the firm as how they could make the export after return of their consignment. applicant was gone through. We had imported 384071 kgs of raw cashew nut under above AA and we had completed EQ. Unfortunately one container return back and EQ shortage effected. We had exported 16443kgs cashew kernels under SB No.5132231/04.11.2023 instead of return container but it was made after two months of 2nd EO Period. So we request you to kindly allows us EOP extension for further six months to covering exports made by us for regularization of EO. That is need EO extension upto 07.03.2024. discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 1011000131 dated

08.03.2021 for a further period up to 07.03.2024 for regularization purpose only, 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: ApplicantlCLA, Delhi) Case No.41 MIs. Piramal Pharma Limited, Maharashtra F.No. HQRPRCAPPLY00001751AM26

Subject: Extension of EOP against Advance Authorisation No. 0311028617 dated

09/11/2023. This is a review case of PRO Meeting No.10AM26 held on 26.08.2025 (Case No.21) wherein Committee decided to accede to the request and allowed EOP extension of Advance Authorization No. 0311028617 dated 09.11.2023 for a further period up to 02.10.2025. Applicant Statement: We request for EOP extension under Appendix 4J for further 3 months as our export was cancelled and now we have fresh export order for same export item. So we request your good office to p1 allow EOP extension to fulfill our export obligation again import item made under advance authorisation. discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 0311028617 dated 09.11.2023 for a period of 24 months from the date of clearance of each import from Customs Authorities, 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 for implementation. (Action: Applicant/RA, Mumbai) Case No.42 M/s. U K Monu Timbers, Karnataka F.No. HQRPRCAPPLY000007O3AM26

Subject: Extension of EOP against Advance Authorization No. 0710110420 dated

16/09/2016. This is a defer case of PRO Meeting No.06AM26 held on 04.06.2025 (Case No.38) wherein Committee refer to P0-4 Section for comments.

applicant was gone through. This is to inform you that M/s. U.K. Monu Timbers, Branch: Kanachur Cashews, situated at S-148/5, Kotekar Village, University Road, Deralakatte-575018, has filed a request on dt. 23.06.2020 for relaxation of policy condition in respect of Advance Authorization No.0710110420 dated 16.09.2016 and the matter was considered before the committee meeting on dt. 25.03.2025 and 0;2.04.2025 and passed the order/minutes to allow accounting of unutilized DFIA shipping bills for fulfillment of EO of Advance Authorization No.0710110420 dated 13.09.2016. Whereas the said DFIA shipping bill Nos. 7463373/09.10.2019, 7709305/19.10.2019, 7884012/26.10.2019, 8453785/21.11.2019, 8593181/29.11.2019, 8748729/5.12.2019, 8940832/13.12.2019, 9176824/24.1 2.2019, 926071 5/27.12.2019, 1215524/0602.2020, 1341448/12.02.2020, 1997211/09.03.2020, 2062499/12.03.2020, 3815683/15.07.2020, 4666671/24.08.2020 are exported beyond EO period. So, we hereby request you to kindly extend the Advance Authorization time limit till 31 .08.2020 and we are ready to pay the composition fee for the extended period. Comments of PC-4 were also seen. Decision: The Committee went through the submission made by the applicant and discussed the matter at length and it decided to defer the case for further examination. (Action: Applicant) Case No.43 MIs. Procter & Gamble Health Limited, Mumbai F.No. HQRPRCAPPLY00001635AM26

Subject: Extension of EOP against Advance Authorisation No. 0310829201 dated

22/05/2019. Applicant Statement: Due to Cancelled Export order from foreign Buyer, we were not able to fulfill export Obligation in Original period in the Advance Authorisation, We request you to grant us extension in export obligation period of Advance Authorisation Up to: 31.03.2026 to fulfil balance Export Obligation of Advance Authorisation. Details of Application in ANF-2D attached. request. (Action: Applicant) Case No.44 M/s. Bharat Heavy Electricals Limited, Delhi

F.No. HQRPRCAPPLY0001343OAM25

Subject: To consider the fulfilment of Export Obligation for Advance Authorization

considering the total supplies made to project and that minimum value addition is achieved against Advance Authorisation No. 0410128753 dated 30/09/2011, 0410117473 dated 24/09/2010, 0410115603 dated 19/07/2010, 0410124439 dated 27/05/2011 AND 0410131872 dated 20/12/2011. This is a defer case of PRC Meeting No.03AM26 held on 28.04.2025 (Case No.09) wherein Committee seek report from RA. applicant was gone through. To consider the fulfillment of Export Obligation for Advance Authorization considering the total supplies made to project and that minimum value addition is achieved. As per Clause 4.22 of HBP, Vol I of 2009-14, Fulfillment Period of EO under an Advance Authorization shall commence from Authorization issue date, unless otherwise specified. EO shall be fulfilled within 36 months except in case of supplies to projects / turnkey projects in India / abroad under deemed exports category, where EO must be fulfilled during contracted duration. Comments from RA were also seen. 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 request. (Action: Applicant) Case No.45 M/s. Geotech Industries Private Limited, Maharashtra F.No. HQRPRCAPPLY00001618AM26

Subject: Revalidation of Authorization/Certificate against Advance Authorisation No.

0311021735 dated 27/02/2023. Applicant Statement: With reference to the above subject, we would like to bring to your kind attention that M/s. Geotech Industries Pvt. Ltd. is a newly established company, incorporated in the year 2020. We applied for our first Advance Licence in the year 2023. As a new company, we completed the export obligation under the said Advance Licence by exporting materials manufactured using locally procured raw materials. However, we were unable to avail the benefit of duty-free import under the licence, At the time of applying for invalidation for the import of Polypropylene RA, the DGFT office 4

required submission of a Bank Guarantee, as we did not have Export House status. Due to financial constraints, we were unable to furnish the Bank Guarantee, and consequently, the licence has now expired without being utilized for import. Given the current market scenario and business requirements, we humbly request you to kindly giant a revalidation of 6 months for the mentioned Advance Licence, so that we may avail the import benefit which remains unutilised. We shall be highly obliged for your kind consideration. request. (Action: Applicant) Case No.46 M/s. De Voltrans Private Limited, Maharashtra F.No. HQRF'RCAPPLY00001639AM26

Subject: Revalidation of Authorization/Certificate against Advance Authorisation No.

0311023213 dated 28/04/2023. Applicant Statement: We have successfully fulfilled 100% of the stipulated export obligation under the license. Against the permissible imports, we have already completed approximately 76% of the imports. For the balance 24% of the eligible imports, we intend to complete procurement in the forthcoming period. Accordingly, we kindly request you to grant an extension of import validity by six months to enable us to complete the remaining imports under the said authorization. request. (Action: Applicant) Case No.47 M/s. Dimple Polymers, Gujarat F.No HQRPRCAPPLY00001648AM26

Subject: Revalidation of Authorization/Certificate against Advance Authorisation No.

3411002988 dated 11/11/2022.

Applicant Statement: We, DIMPLE POLYMERS, situated at C-IIB-425, GIDC Estate, Vithal Udyognagar, Dist. Anand, Gujarat ? 388121, are holding Advance Authorization No. 3411002988 dated 11.11.2022 for a quantity of 2,50,000 kgs of LLDPE blended film in tubular rolls. We wish to inform you that we have already fulfilled the export obligation under the said authorization through realization, using domestic raw materials, without availing any exemption. This was necessitated as we were unable to finalize contracts with overseas suppliers as well as domestic raw material suppliers against the said license. In view of the above, we kindly request the Hon?ble PRO Committee to allow a six-month revalidation of the Advance Authorization to enable us to import the required raw materials. We assure you of our full compliance with all applicable rules and regulations. request. (Action: Applicant) Case No.48 M/s. Metalloys Recycling Limited, Maharashtra F.No. HQRPRCAPPLY00001713AM26

Subject: Revalidation of Authorization/Certificate against Advance Authorisation No.

0311007707 dated 13/10/2021. Applicant Statement: We hereby are applying for revalidation for Advance Authorisation: 0311007707 dated: 13.10.2021 for which the Export Obligation has been fulfilled but the entitlement of raw materials import could not be utilized. We are a MSME unit and hereby request to consider our genuine hardship. We are also attaching the necessary documents. request. (Action: Applicant) Case No.49 M/s. R R Kabel Limited, Maharashtra F.No. HQRPRCAPPLY0000I718AM26

Subject: Revalidation of Authorization/Certificate against Advance Authorisation No.

0311019472 dated 22/11/2022. Applicant Statement: The export obligation was successfully completed before the expiry of the second Import Validity i.e. before 24th November 2024, and the value of exports achieved exceeded the stipulated export obligation mentioned in the license. On 23rd August 2024, we submitted an application for the enhancement of the FOB value of exports and the corresponding enhancement of the CIF value of imports, as per Para 4.39 of the Handbook of Procedures. This was done considering that there were still three months pending for import, and the export value exceeded the originally stipulated value. The Norms Committee has already approved the norms in June 2024. The Enhancement application was subject to some deficiencies raised by the RA, Mumbai, which were communicated to us between 31st August 2024 and 9th April 2025. We promptly responded to all the deficiencies with the necessary technical clarifications and the Norms approved by the Norms Committee, in full compliance with the prescribed procedures. However unfortunately, the import validity under the original authorization has expired on 24th November 2024, RA Mumbai has rejected our Enhancement application stating that Import validity has already expired on Dt.24.11.2024 and the copy of thr same attached. Considering the above facts, we humbly request your esteemed office to kindly grant us an extension of six months for the import validity, allowing us to import the remaining goods corresponding to the exports made, as per the export obligations completed. As per Para 2.20 (a) of HBP, Import Authorization may be revalidated, on merits for a period of six months from the date of expiry of validity by DGFT (HQ). We are one of the largest manufacturers of PVC Insulated Cables & Wires with a significant global presence in more than 50 countries. Our company provides a wide range of premium wires and cables that cater to residential, commercial, industrial, and infrastructure purposes. We are also proud to hold the prestigious Four-Star Export House Certificate, a testament to our longstanding commitment to international trade and excellence in manufacturing. If the revalidation and enhancement is not granted, our company will incur a significant financial loss amounting to Rs. 6.27 Cr. This loss stems from our inability to import critical raw rriaterials and essential components required for the production and delivery of our orders in a timely manner. As a result, this would also affect our production schedules and customer commitments, leading to further financial and reputational damage. We sincerely hope that our request will be considered favorably, taking into account the exceptional circumstances and our efforts to comply with all regulatory requirements. Thank you for your time and attention. We look forward to your positive response. l)ecision: The Committee went through the statements made by the firm and noted request. Action: Applicant) Case No.50 M/s. Advaitya Dye Chem, Ahmedabad

F.No. HQRPRCAPPLY00001736AM26

Subject: Revalidation of Authorization/Certificate against Advance Authorisation No.

0811007946 dated 24/04/2023. Applicant Statement: We obtained Advance Licence No. 0811007946 for export of 10000 Kgs PIGMENT YELLOW 13 Cl NO. 21100. We exported 9000 kgs ( 90 %) well within the EQ period and imported 1482 kgs (30% ) input No.2 (2,4 ACETOACETOXYLIDIDE) and could not import balance quantity within the validity of AA as the price of the input increased in the international market and became import non-feasible. As now the input price is decreased, we would like to import balance quantity in proportion to actual exports made. We kindly request your honour to please grant us revalidation of the AA for six months to enable us to import the balance input in proportion to the exports already made. For your reference we attached herewith the following. 1. Statement of export and import. 2. Copies of s/bills 3. Copies of Bill of entries. request. (Action: Applicant) Case No.51 M/s. Balgopal Jewellers Private Limited, Delhi F.No. HQRPRCAPPLY000069O3AM25

Subject: Request for revalidation of Authorization/Certificate against Advance

Authorization No. 0510411478 dated 09.08.2019. This is a defer case of PRC Meeting No.10AM26 held on 26.08.2025 (Case No.30) wherein Committee seek a detailed report from CLA, New Delhi to take final decision. applicant was gone through. The present Application is being filed seeking the extension of the validity/EQ fulfillment period of the Advance Authorization No 0510411478 dated 09/08/2019 considering the benefit of Relaxation given in Public Notice No.67/2015-2020 dated 31/03/2020 & Notification No.28/2015-20 dated 23/09/2021, in view of the liberty given by the Hon'ble High Court of Delhi vide Order dated 17/08/2023 in W.P.(C) no. 2042/2021. Application dated 25.10.2020 was submitted by the Applicant pursuant to the Hon'ble Court order dated 17.08.2023, to the

Additional DGFT seeking revalidation/Extension of EQ period of the Advance Authorization No. 0510407940 dated 28.09.2018. The said Application was kept Dending for a period of 8 months after which the Applicant received an email on 28.06.2024 from Assistant DGFT, CLA with the direction to file for amendment of the icense on DGFT portal for the license first. Further stating that once the license is validated on BO portal the Applicant can apply for EQ extension. Applicant duly followed he aforesaid direction, however after the successful amendment of the Advance Authorization No 0510411478 the applicant could not apply for the extension of EQ period on the online portal of DGFT as it was found that the portal accepts request for E.O extension only till 2021. Thereafter the Competent Authority has advised the Applicant to approach the Policy Relaxation Committee (PRO) for revalidation of the Advance Authorization No 0510411478 dated 09/08/2019 and extension of export Dbligation period. Comments of RA were also seen. Decision: The Committee went through the submission made by the applicant and discussed the matter at length and decided to refer the matter to RA. (Action: Applicant! CLA, Delhi) Case No.52 M/s. Kreative Organics Private Limited, Telangana F.No. HQRPRCAPPLY00001643AM26

Subject: Allow the application for review decision of the norms committee against

Advance Authorisation No. 0911003550 dated 26/08/2022. Applicant Statement: System is not allowed our application for initiation of review decision of the norms committee regarding Advance Authorisation no.0911003550 dt,26.08.2022 and please note as per Policy Circular No.03/2024 Dated 30.05.2024 we are eligible to submit the application before 31.12.2024 and we have uploaded the documents along with Head Quarters File No.HQRN0RMREV1W00004817AM25 [)ated 16. 12 .2024. Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned Norms Committee for the grounds as stated for examination & resolution, provided it is a first Review. (Action: Applicant! Norms Commitee) Case No.53 M/s. Madhu Jayanti International Private Limited, Kolkata

F.No. HQRPRCAPPLY0000I6S5AM26

Subject: Fixation of Adhoc norms without linking value of flavors to FOB value of

exports against Advance Authorisation No. 3210078355 dated 02/01/2018. Applicant Statement: Meeting Number: - NC! 6/ MEET! Jul! 202526! 7 and 07/08/2025 Dt. 07.08.2025 Case No. 10 I NC/6/MEET/Jul!202526/7 HQ File Number: - HQRNORM REVIW00006O66AM25 Advance Licence No- 3210078355 dated 02.01 .2018 Dear Sir, We hereby submit our application to the PRO to reconsider the decision taken by the Norms Committee -6 in our norms fixation case. We have applied for the review & attended personal hearing, however the Norms committee has not considered our legitimate concerns. The norms committee decision in effect is penalizing us for using specific quality flavours. The quantity approved by Norms Committee is on Net to Net basis. We have exceeded the value addition prescribed by FTP. The value of inputs is governed by the value addition norms. Usually it is not the purpose of norms committee to determine the price of the raw material used or to restrict the value of raw materials used. Norms Committee is the facilitation committee for fixing the quantity of inputs for given export item and the quantum of wastage aVowed. Key Points for Consideration: 1. Nature of Norms Committee's Role: The Norms Committee primarily focuses on fixing quantitative norms (physical quantities of inputs) rather than their monetary value. While the Advance Authorisation issued under these norms allows duty-free import of specified input quantities, the value of these imports depends on market prices, which are beyond the Committee's control. 2. Issue with Restriction on Flavour Value: The current norms link the value of flavors to the FOB value, placing us at a competitive disadvantage. We source high-quality flavors from MIs. Firmenich, a globally renowned flavour manufacturer. The average price of these flavours is ?.1,318!kg. Additionally, the quantity of inputs is already fixed on a net-to-net basis as per the ad-hoc norms, further limiting our flexibility. 3. Buyer-Driven Specifications: We manufacture tea under buyers? brands/labels, adhering to their specific formulations and market preferences. The choice of flavours is determined by the buyers, not us, aligning with their proprietary formulas. 4. Compliance with Value Addition Norms: The Foreign Trade Policy mandates a minimum value addition of 50% for tea exports (as per Para 4.09(iv) of the Handbook of Procedures). We have consistently achieved a value addition of 306.82%. We have not imported the basic tea, only flavours have been imported by us. 5. Import and Usage Details: We have imported 2,345 kgs of flavours, and our shipping bills reflect the use of these flavours in the input used column, ensuring transparency and compliance. 6. Precedent in SION Norms: None of the Standard Input-Output Norms (SION) in the food products chapter restrict the value of flavours or other inputs based on their monetary value. The choice of flavour type should remain our prerogative, as it aligns with buyer specifications and market demands. Request: We respectfully urge the Committee to reconsider the restriction linking the value of flavours to the FOB value. This would enable us to maintain our competitive edge in the global market while continuing to adhere to the quantitative norms and value addition requirements.

Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned Norms Committee for the grounds as stated for examination & resolution, provided it is a first Review. (Action: Applicantl Norms Committee) Case No.54 M/s. Jagson Pal Pharmaceuticals Limited, Delhi F.No. HQRPRCAPPLY000017O1AM2G

Subject: Request for reopen norms fixation application against Advance Authorisation

No. 0510395004 dated 20/07/2015. Applicant Statement: We have obtained advance license from RA, New Delhi, also we have completed our export obligation within time period and submitted for redemption on 2018. We come to know from department that our norms was rejected in norms committee. Immediately we had submitted re-view application on 14.12.2020 in Udyog 13hawan for re-view the case. But till date not received any letter. Again we come to know that we have to apply online mode. But online portal not allowing to submit the application. We request you to kindly allow for re-view the application at the earliest. because our norms is repeated basis. l)ecision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion, it was decided to refer 10 the concerned Norms Committee for the grounds as stated for examination & resolution, provided it is a first Review. :Action: Applicant/Norms Committee) Case No.55 M/s. Yogeshwar Polymers, Gujarat F.No. HQRPRCAPPLY00001711AM26

Subject: Application for Review of norms beyond 12 Months from the date of uploading

of decision on DGFT website in respect of Advance Authorization No. 0811006010 dated 14.09.2022. Applicant Statement: With reference to the above, we wish to state that our application for fixation of Ad-hoc norms under para 4.07 of HBP on self-declared basis was placed in the norms committee meeting No. NC! 2! MEET! Feb! 202223! 22 dated

27.02.2023 vide Case 253 / NC/2/MEET/Feb/202223/22 for consideration but it was rejected on the grounds that we did not submit required documents/information as requested vide DL dated 10.02.2023 in the stipulated time under para 4.17 of HBP 2023. This is due to the facts that our technical person was out of station for more than 6 months on some emergency situation and hence we were unable to prepare the technical documents. We are now unable to make review application due to fact that the Window on DGFT portal is locked. In view of the above, we submit our application to PRO for consideration of opening the Window by relaxing policy provision under para 4.17 of HBP 2023 so that we can file our review application along with all required technical documents for considering our application for fixation of Ad-hoc norms as applied otherwise there will be huge liability on us for payment of custom duty and applicable interest in spite of doing export and realizing foreign exchange. We humbly request PRO Committee to advice EGTF team to do the necessary changes on the DGFT portal to open the application window so that we can submit our review application. We wish to emphasize that there is no default on us except the delay in making representation in the stipulated time for which we request honorable committee to condone the delay as it is only the procedural matter. In the light of the above, we humbly request the honourable chairman of the PRO committee and Norms Committee 2 and respective members to accept our request to relax the policy provisions for submission of the Review Application beyond 12 Months from the date of MOM Published in the interest of export promotion measures. Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned Norms Committee for the grounds as stated for examination & resolution, provided it is a first Review. (Action: Applicant! Norms Committee) Case No.56 M/s. Doshion Poly Science Private Limited, Ahmedabad F.No. HQRPRCAPPLY00001724AM26

Subject: Request for condonation of delay in filing review petition to NC VII against NC

rejection against Advance Authorisation No. 0811001047 dated 17/03/2021. Applicant Statement: Sir we present our case as under. 1. NC have rejected our case due to non submission of required additional technical details such as composition of export item, COA of export and import items etc. 2. As the concerned staff in the export document section left our company, we could not identify the NC rejection and file review plea within the time limit of one year and the last date for filing review petition also expired due to the above reason. we are very sorry for the same and will take utmost care in future. Now we are unable to file the review petition as the system does

not allow us. 3) Sir, we have already completed both exports and imports under the subject AA and as evidence we attached copy of s/bill and bill of entry. We kindly request you to please condone the delay in filing review application. End: 1) complete set of AA application with manufacturing process, flow chart etc. 1) Additional technical details as asked in the NC Meeting. 2) Copy of S/bill and Bill of Entry as evidence of EO I:ulfilled by us. IDecision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned tttee for the grounds as stated for examination & resolution, provided it is a first Review. Action: Applicant/Norms Committee) Case No.57 M/s. Yogeshwar Polymers, Gujarat F.No. HQRPRCAPPLY0000I7IOAM26

Subject: Application for Review of norms beyond 12 Months from the date of uploading

of decision on DGFT website in respect of Advance Authorization No. 0811005299 dated 22/06/2022. Applicant Statement: With reference to the above, we wish to state that our application for fixation of Ad-hoc norms under para 4.07 of HBP on self-declared basis was placed in the norms committee meeting No. NC! 7! MEET! Dec! 202324/ 11 dated 03/01/2024 vide Case 37 / NC/7/MEET!Dec/202324/11 for consideration but it was rejected on the grounds that we did not submit required documents/information as requested vide DL dated 15/12/2023 in the stipulated time under para 4.17 of HBP 2023. This is due to the facts that our technical person was out of station for more than '3 months on some emergency situation and hence we were unable to prepare the technical documents. We are now unable to make review application due to fact that the Window on DGFT portal is locked. In view of the above, we submit our application to PRO for consideration of opening the Window by relaxing policy provision under para 4.17 of HBP 2023 so that we can file our review application along with all required technical documents for considering our application for fixation of Ad-hoc norms as applied otherwise there will be huge liability on us for payment of custom duty and applicable interest in spite of doing export and realizing foreign exchange. We humbly request PRO Committee to advice EGTF team to do the necessary changes on the DGFT portal to open the application window so that we can submit our review application. We wish to emphasize that there is no default on us except the delay in making representation in the stipulated time for which we request honorable committee to condone the delay as it is only the procedural matter. In the light of the above, we humbly request the honourable chairman of the PRO committee and Norms Committee 7 and respective members to accept our request to relax the policy provisions for submission of the Review Application beyond 12 Months from the date of MOM Published in the interest of export promotion measures 4

Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned Norms Committee for the grounds as stated for examination & resolution, provided it is a first Review. (Action: Applicant/Norms Committee) Case No.58 M/s. Heranba Industries Limited, Mumbai F.No. HQRPRCAPPLY00004583AM25

Subject: Request for changing Repeat Norms applied from the norms approved for one

company to another company norms against Advance Authorization No. 0311026649 dated 28.08.2023. This is a defer case of PRO Meeting No.14AM25 held on 13.08.2024 (Case No.21) wherein Committee decided to refer to Norms Committee for examination and to attempt resolution. applicant was gone through. We need to change the Norms applied on repeat basis since we have applied considering Technical products as input items & we are unable to import the same. We Heranba Industries Limited are the manufacturer of Lambda cyhalothrin Technical and Thiamethoxam Technical. We also hold the registration of Lambda cyhalothrin Technical (Regn No.: ClR-45,147/2003-Lambda Cyhalothrin(TlM)(237)-161) and Thiamethoxam Technical (Regn No.: CIR- 178401/2021-Thiamethoxam (Technical)(427)-8) u/s 9(4) Tim issued by CIBRC. Since we already have the registration of both Technical u/s 9(4) Tim (Technical Indigenous Manufacture), we cannot register and import same Technical u/s 9(4) TI (Technical Import). Hence we now require to change the input items from Technical to intermediate product which are approved in other company norms. We have already made part export & while providing the Advance licence to import department we got to know that the mentioned Technical product cannot be imported. Hence we urge you to please allow us to change the Norms already approved by DGFT for other company mentioning Intermediate Product to that Technical product. Hope the above justification suffice your requirement. Comments of NC-IV were also seen. Decision: The Committee went through the statements made by the firm and noted request. (Action: Applicant)

Case No.59 M/s. Nayara Energy Limited, Mumbai F:No HQRPRCAPPLY000003O7AM26

Subject: Clubbing of Authorizations against Advance Authorisation No. 0310818150

dated 02/01/2018 and 0310823363 dated 28/08/2018. This is a defer case of PRO Meeting No.03AM26 held on 28.04.2025 (Case No.80) wherein Committee refer the issue to the concerned Norms Committee. applicant was gone through. Our request for clubbing was rejected by the concerned RA on the grounds that the relevant catalysts mentioned in both the authorizations are different and not common and hence do not meet the requirements of paragraph 4.36 (x) of HBP 2023. Seeking relaxation for Clubbing of advance authorization No. 0310818150 dated 02.01 .2018 and 0310823363 dated 28.08.2018 specifically imported inputs i.e. Catalyst, and redemption thereof. Comments of NC-IV were also seen. Decision: The Committee went through the statements made by the firm and noted te quest. (Action: Applicant) Case No.60 M/s. Swastik Plastoalloys Private Limited, West Bengal HNo HQRPRCAPPLY000017O8AM26

Subject: Closure of Authorizations against Advance Authorisation No. 0210208832

dated 04/12/2018 and 0210209571 dated 28/11/2019.. Applicant Statement: We are reputed regular exported of Masterbatches in India. We obtained the above licenses under para 4.07 of the HBP and have fulfilled the export obligation against the above said licenses. We on completion of the export obligation 3pp1ied for redemption of these licenses with RA Kolkata. However, our we were issued a deficiency letter stating that Norms Committee has rejected our case. We were never ssued any deficiency letter or nor were we ask to submit any documents to the Norms Committee. We are not able to file a review application with Norms Committee as more than One Year has already elapsed since the rejection by Norms Committee We humbly request you to kindly refer our case back to Norms Committee, so that we are

able to submit documents required by them for fixation of Norms. Thanking you, Enclosures: 1. Copy of advance licenses 2. Copy of ANF-4F filed with RA Kolkata 3. Statement of exports and import 4. Copies of deficiency letter received. firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned Norms Committee for the grounds as stated for examination & resolution, provided it is a first Review. (Action: Applicant/Norms Committee) Case No.61 M/s. Agricom Impex, Maharashtra F.No. HQRPRCAPPLY00001725AM26

Subject: Closure of Authorizations against Advance Authorisation No. 0310811472

dated 27.02.2017. Applicant Statement: We M/s Agricom lmpex had obtained lEC No. 0307027422 in the year 2007 and had taken 3 Advance licence in 2017. This is the first time we had taken Advance licence from the time of obtaining lEC. We request you to please allow us relaxation for export obligation completed out of EOP for LlC no. 0310811472 dt. 27.02.2017. here is short fall of export obligation by 20,000 kgs. Also we are already paying duty for shortfall of exports. Attached herewith request letter for your reference. request. (Action: Applicant) Case No.62 M/s. Kempsz Trading Private Limited, Karnataka F.No. HQRPRCAPPLY00001700AM26

Subject: Waiver of procedural requirement as per HBP against Advance Authorisation

No. 0710072036 dated 04/06/2010. Applicant Statement: Kempsz Trading Pvt Ltd is a leading exporter of granite block with proven track record Of 20 years catering to both local and overseas market. We have made direct export of Granite Block during the 2010 from Karwar Port against Advance License No.0710072036 dated 4/6/2010. At the time of Shipment in the

shipping bill EPCG License Number was indicated, where as Advance License Number was not indicated since, it was not permitted at that time and endorsement of License Number only with permission from Commissioner of Customs Mangalore Division. However, Advance License Number was endorsed in certain invoices. Our clearing agent could not get the permission due to urgency and also cargo space was Booked well in advance since sailing schedule was fixed, Also, sailing schedule to certain destination is limited from Karwar Port. Only few vessels calling the mangalore port to certain destinations. We also bring to your kind attention that we have not accounted the shipping bills mentioned In the License No.0710072036 dated 4/6/2010 for completing export obligation against any Other Advance licenses. Other Two Advance Licenses namely 0710068899 dated 15/12/2009 is Discharged and redemption letter from Bangalore Office is enclosed herewith. License No.0710062284 dated 7/1/2009, we have paid the duty and interest, since we could not complete the export obligation within the export obligation period. Copy of duty payment certificate from Customs is enclosed herewith. In view of the above facts, we request you to kindly consider our case and issue the orders for consideration of export and issue the redemption certificate accordingly. This will help us for Cancellation of Bond and Bank Guarantee with customs. request. (Action: Applicant) Case No.63 M/s. Maxmed Life Sciences Private Limited, New Delhi F.No. HQRPRCAPPLY000017O3AM26

Subject: Waiver of procedural requirement as per HBP against Advance Authorisation

No. 0511003185 dated 17/06/2021. This is a review case of PRO Meeting No.10AM26 held on 26.08.2025 (Case No.51) wherein Committee had rejected the case. Applicant Statement: We have been issued an Adv Auth. no.05511003185 on 17/06/2021 further extended till 17/12/2023. We have exported through third party named Chandrabhagat Pharma Limited, Matunga, Mumbai vide shipping bill no.4974516 & 6495456. The name of our company is mentioned as the manufacturer but unfortunately missed to mention the Adv. Auth. No 0511003185. We request your goodself to allow us for the endorsement of Adv auth. no in the above mentioned shipping bill to consider for export obligation and redemption of license.

that the applicant has not submitted any cogent reason/ justification in support of any request. (Action: Applicant) Case No.64 M/s. Rishiroop Limited, Mumbal F.No. HQRPRCAPPLY00001727AM26

Subject: Waiver of procedural requirement as per HBP against Advance Authorisation

No. 0310815363 dated 23.08.2017 Applicant Statement: Our Adhoc-Norms were approved vide Meeting No 6/87- ALC1/2017 Date 06.12.2017 & Advance License No 0310815363 Dl. 23.08.2017 issued correctly as per our request There was typo error in unit of Export ?lnstead of per KGS of Export it was mentioned per M.T of Export products in last column of the DGFT letter. Other parameters were correctly mentioned w.r.t net content. We were regularly getting Advance authorisations & Licenses were closed by concern authorities. Recently this typo error was noticed & we would like to rectify the same to avoid any issue on pending licenses & new Licenses (as requested in page 2 of 2) As per para 4.17 of HBP 2023 time period for any amendment in Norms is 12 Months i.e October 2018 Hence the present application to PRC being filed so that file can be forwarded to technical authority I DGFT to request them to rectify typographical error in norms letter. Humble request to rectify Qty from M.T to KG in last column of Letter dated 06.12.2017 to solve ambiguity for calculation of Qty under Advance Authorisation Scheme as stated above and to expedite process of new repeat Licence I Bond waiver or Redemption of Licence already issued under same recommendation Letter. Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned Norms Committee for the grounds as stated for examination & resolution, provided it is a first Review. (Action: Applicant/Norms Committee) Case No.65 M/s. Rishiroop Limited, Mumbai F.No. HQRPRCAPPLY00001726AM26

Subject: Waiver of procedural requirement as per HBP against Advance Authorisation

No. 0310809940 dated 19.12.2016.

Applicant Statement: Our Adhoc-Norms were approved vide Meeting No 4/87- ALCl/2017 Date. 30.10.2017 & Advance License No 0310809940 Dt. 19.12.2016 issued correctly as per our request There was typo error in unit of Export ?lnstead of per KGS of Export it was mentioned per M.T of Export products in last column of the DGFT letter. Other parameters were correctly mentioned w.r.t net content. We were regularly getting Advance authorisations & Licenses were closed by concern authorities. Recently this typo error was noticed & we would like to rectify the same to avoid any issue on pending licenses & new Licenses (as requested in page 2 of 2) As per para 4.17 of HBP 2023 time period for any amendment in Norms is 12 Months i.e October 2018 Hence the present application to PRC being filed so that file can be forwarded to 1:echnical authority I DGFT to request them to rectify typographical error in norms letter. Humble request to rectify Qty from M.T to KG in last column of Letter dated 30.10.2017 to solve ambiguity for calculation of Qty under Advance Authorisation Scheme as stated above and to expedite process of new repeat Licence / Bond waiver or Redemption of 1_icence already issued under same recommendation Letter Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned Norms Committee for the grounds as stated for examination & resolution, provided it is a first Review. (Action: Applicant! Norms Committee) Case No.66 M/s. Indian Allied Exports, UP F.No. HQRPRCAPPLY00000745AM26

Subject: Permission to apply MEIS License Application.

Applicant Statement: Our shipping bills have been expired. Due to some unavoidable circumstances we could not able to apply MEIS claim. Now we want to apply but shipping bills have been expired, so kindly revoke our shipping bills. We attached all relevant documents therefore kindly see this matter & pis revoke our expired shipping bills. Decision: The Committee went through the statements made by the firm and rioted request. (Action: Applicant)

Case No.67 M/s. Powercore Industries India Private Limited, Karnataka F.No. HQRPRCAPPLY00013O23AM25

Subject: Relaxation in Policy for claiming MElS on time bared shipping bills due to non

Generation of BRC by the bank in spite of timely realization. This is a defer case of PRO Meeting No.28AM25 held on 18.03.2025 (Case No.48) wherein Committee decided to refer the case to P0-3 Division for comments. applicant was gone through. Relaxation in Policy for claiming MEIS on time bared shipping bills due to non Generation of BRO by the bank in spite of timely realisation. We are Manufacturer Exporter from Karnataka, India. We have exported the goods to Foreign buyers and we timely received the payments from our buyers against below given shipping Bills: SL. NO. SHIPPING BILL SB. DATE PORT LEO DATE EXPORT SHIPPING MEIS NUMBER PAYMENT BILL FOB (Rs.) VALUE 2% REALISED ON ON FOB 1 4188038 31.07.2020 INNSA1 02.08.2020 17.08.2020 12554962 251099 2 4588795 20.08.2020 INWFD6 21.08.2020 20.08.2020 3037647 60752 3 5060589 09.09.2020 INMAA1 10.09.2020 21.09.2020 2688180 53764 4 5584310 01.10.2020 INWFD6 03.10.2020 18.02.2021 5772867 115457 5 6012693 21.10.2020 INWFD6 21.10.2020 21.09.2020 252431 5049 6 6066666 23.10.2020 INNSA1 24.10.2020 18.01.2021 6341958 126839 7 6537304 12.11.2020 INNSA1 13.11.2020 17.08.2020 12846405 256928 8 6944628 03.12.2020 lNNSA1 03.12.2020 18.01.2021 6427575 128551 9 7111715 10.12.2020 INMAA1 21.12.2020 28.04.2020 7111700 142234 10 8475082 08.02.2021 INWFD6 08.02.2021 16.04.2021 9000 180 11 9190146 08.03.2021 INNSA1 08.03.2021 22.03.2021 1783350 35667 12 9325994 13.03.2021 INNSA1 13.03.2021 16.04.2021 3245050 64901 TOTAL 1241421 We have provided the all-exports documents along with statement showing realisation data and FIRC data to BANK. Due to their internal reasons, they took long time to upload The e-brc?s in DGFT portal. Hence, we are not able to apply for the MEIS Script within time (now with the MEIS Scheme being replace by RoDTEP). we are submitting herewith above shipping bills along with e-brc?s. We request you (sir) to kindly allow MEIS claims against above mentioned time barred Shipping bills. We shall be grateful to you for accepting our request. Comments of P0-3 were also seen. Decision: The Committee examined the case based on the submissions made by the firm and discussed the matter at length. After detailed deliberation, it was decided to allow filing of MEIS claims against 07 shipping bills for which the payment was realized on time but the e-BRC was uploaded by the bank after the stipulated time period. The firm shall approach the RA within 30 days from the date of uploading of minutes of meeting for implementation. (Action: Applicant/RA, Bengaluru/PC-3 Division) / /v

Case No.68 M/s. Textrade International Limited, Mumbai F.No. HQRPRCAPPLY00012579AM25

Subject: Request for Consideration of MEIS Claim in Light of Policy Relaxation and

Bank Discrepancy in Realization Dates. This is a defer case of PRC Meeting No.28AM25 held on 18.03.2025 (Case No.26) wherein Committee decided to refer the case to PC-3 Division for comments. applicant was gone through. We are writing to kindly seek your intervention in resolving an issue concerning our Merchandise Exports from India Scheme (MEIS) claim. The claim was previously addressed by the Policy Relaxation Committee (PRO) in its Meeting No. 17/AM24, dated 13.10.2023, where the committee approved our claim through policy relaxation (Annexure A). This decision acknowledged the discrepancy caused by delays in the issuance of Bank Realization Certificates (BRCs) by our bank. Issue Summary In our earlier submission to the PRO, we highlighted the following: Delayed BRC Issuance: Despite the timely realization of export proceeds, the BROs were issued three to four years later due to our account being classified as a Non- Performing Asset (NPA). The bank's initial reluctance to issue the certificates compounded the delay. Incorrect Realization Dates: When the BROs were eventually issued after persistent follow-ups, the initial set of BROs carried erroneous realization date, instead of the actual realization date which is evidenced by numerous documents. This error arose due to internal technical issues at the bank. The discrepancy between the realization dates recorded on the BROs and the actual realization dates, as evidenced by FIRC copies, remains unresolved despite the PRO taking into account these BRO and Shipping Bills in its decision. The DGFT's technical team has specifically directed us to seek clear instructions from the PRO regarding these BROs. The banks have expressed their inability to correct the earlier BROs and same was submitted to PRO in the PH, we also had submitted the BROs with incorrect realization dates along with FIROs to the committee with our attachments via our letter to PRO dt. 24.08.2022, the PRO had also considered these BRC in its decision while allowing relaxation. Enclosed attachment submitted to PRC showcasing BROs with incorrect realization date marked on body of BRC (Annexure B). We seek PRO direction to Technical Team PC-3 to allow these 110 Shipping Bills for MEIS claim where the incorrect realization date is reflected in BRO. Supporting Documentation To substantiate our case, we are providing a comprehensive set of documents: 1. Updated CA-Certified Statement (Annexure C): ? Payment advice number, date, and amount. ? Corresponding credit entry date from bank statements. ? Correlation between payment advice, invoices, and shipping bills. 2. Additional Supporting Documents (Annexure D): ? Payment advice from customers. ? Bank statements reflecting payment credit entry dates. ? Invoices referenced in the payment advice. ? Shipping bills aligned with the

respective invoices. ? BROs (with both erroneous and corrected dates). In the PRC we had submitted that all our export proceeds were realized within three months of shipment, the BROs were issued three to four years later. This delay arose due to our account being classified as a Non-Performing Asset (NPA) and the bank's initial unwillingness to issue the certificates. When the BRCs were eventually issued after persistent follow-ups, the bank in the initial set erroneously recorded the wrong realization date due to an internal technical issue. The BROs issued later reflect the correct timely realization date. Furthermore, we have raised this issue with the technical team (PC-3) and brought it to the attention of the Hon?ble PRO Chairperson. (email correspondence enclosed as Annexure E). In light of the comprehensive documentation, the actual realization dates certified by the CA, and the earlier PRO decision. We respectfully seek PRO direction to the technical team P0-3 to consider this BROs for MEtS claim. Enclosures: 0. Cover Letter 1. PRO Meeting Minutes (Annex A) 2. Original PRO submission showing BROs with incorrect realization date (Annex B) 3. CA-certified Actual Payment Realization (Annex C) 4. Statement Copies of Credit Advice proof of Payment Realization (Annex D) 5. Email Correspondence with Technical Team (Annex E). Comments of P0-3 Division were also seen. request. (Action: Applicant) Case No.69 MIs. Ganges Jute Private Limited, Kolkata F.No. HQRPRCAPPLY00013O7OAM25

Subject: Revalidation of Scrip against MEIS Scrip No. 0219096925 dated 10!11!2020.

This is a defer case of PRO Meeting No.29AM25 held on 25.03.2025 & 02.04.2025 (Case No.07) wherein Committee refer the case to P0-3 Section for comments. applicant was gone through. We have submitted MEIS licence for registration and verification at JNCH, Nhava Sheva on dated 11.10.2020, due to Covid period we can't receive our original MEIS Licence from JNCH, Nhava Sheva. Our MEIS Licence has been misplaced by Custom authority and expired at Custom custody. We have obtained NUC and NOC from JNCH Custom Authority. Comments of P0-3 were also seen.

t)ecision: The Committee went through the statements made by the firm and noted request. (Action: Applicant) Case No.70 M/s. Akash Agro Industries, Gujarat F.No. HQRPRCAPPLY0001314IAM2S

Subject: Grant us MIS claim under Chapter 3 Of FTP.

This is a defer case of PRO Meeting No.28AM25 held on 18.03.2024 (Case No.70) wherein Committee refer the case to P0-3 Section for comments. applicant was gone through. We Akash Agro Industries existance in the market since :2003 a leading exporter of the psyllium seed and its different product. We have achieved 100 crores of export since consecutive last 5 years and many more to come in future roadmap. We would like to inform you that, We have applied BRC to the bank and submitted relevant documents to the concern banks, but due to corona pandemic we could not go physically for the follow up and matter had been pending at their end. Comments of P0-3 Section were also seen. Decision: The Committee examined the case based on the submissions made by the firm and discussed the matter at length. After detailed deliberation, it was decided to allow filing of MEIS claims against 08 shipping bills for which the payment was realized on time but the e-BRC was uploaded by the bank after the stipulated time period. The firm shall approach the RA within 30 days from the date of uploading of minutes of meeting for implementation. (Action: ApplicantiRA, Bengaluru/PC-3 Division) Case No.71 M/s. Deepak Nitrite Limited, Gujarat F.No. HQRPRCAPPLY000I2357AM25

Subject: Policy relaxation under Para 2.59 of the FTP against MEIS Scrip.

This is a defer case of PRO Meeting No.26AM25 held on 25.02.2025 & 27.02.2025 (Case No.80) wherein Committee decided to seek comments from concerned FA and Policy — 3 Section. applicant was gone through. The Honble High Court of Gujarat, in its judgment dated October 3, 2024, in the case of M/s Deepak Nitrite Limited v. Union of India (R/Special Civil Application No. 16051 of 2021), has passed the following order: 1. Recognition of Revised Codes: The revised HS Codes (29214920 and 29215940) were carved out from the old HS Codes (29214390 and 29215990) and remain part of the MEIS scheme. There was no explicit exclusion of these products in any notifications or public notices issued during the period. 2. Entitlement to Benefits: The court categorically ruled that MEIS benefits for Para Cumidine and DASDA should be extended for the period January 1, 2020, to December 31, 2020, as the products were not excluded under any valid notification. The judgment recognized the ambiguity caused by procedural lapses and emphasized the need to uphold exporters entitlements. 3. Policy Alignment: The revisions made under Notification No. 38/2015-2020 were intended to align ITO HS Codes with international standards, not to deny trade benefits to exporters who had legitimately availed them prior to the revision. B. REQUEST FOR POLICY RELAXATION In light of the above Gujarat High Court Judgement dt.03.10.2024, and the significant contributions of our exports to the economy, we respectfully request: The issuance of a notification or public notice to include HS Codes 29214920 and 29215940 under Appendix 3B, Table 2, of the FTP 2015-2020, retrospectively for the period January 1, 2020, to December 31, 2020. A directive to the concerned RA viz. RA, Vadodara to grant MElS benefits for our exports of Para Cumidine (2921 49 20) and DASDA (2921 59 40) during the period of January 1, 2020, to December 31, 2020 to rectify the unintended omission and ensure fairness. Comments of Policy-3 were also seen. request. (Action: Applicant) Case No.72 M/s. Xiaomi Technology India Private Limited, Bangalore F.No. HQRPRCAPPLY000016S8AM26

Subject: Issuance of MEIS license for the year 2019 against MEIS Scrip No.

07/15/001/54000/06 39/9897 dated 16.10.2019.

Applicant Statement: The Company is eligible for MEIS scrips. However, due to non- issuance of MEIS license, we have been deprived of the export benefits. On May 19, 2025, the Company received an email from Bangalore DGFT office that MEIS application file no. 0712110901570291AM20 has been found ineligible under Para 2.52(b) of the Handbook of Procedures, 2015-20. In addition to that, we were also advised to approach DGFT, New Delhi ? Policy Cell Ill or the Policy Relaxation Committee (PRC) for consideration of our request to reopen the case. request. (Action: Applicant) Case No.73 MIs. Larsen and Toubro Limited, Mumbai F.No. HQRPRCAPPLY000122O7AM25

Subject: Erroneous selection of declaration of intent in Shipping Bill No. 3456572 Dt

12.04.2019 against MEIS Scrip No. MUMPYMTXEMPS 00002749AM23. This is a review case of PRO Meeting No.18AM25 held on 09.10.2024 (Case No.05) wherein Committee observed that due to delay in uploading the BRC, the firm may have faced the problem which was beyond their control. Accordingly, the Committee decided to allow MEIS benefit only against those shipping bills whose realization has happened within time and e-BRCs have been uploaded by the bank after stipulated time. It also decided that no cut would be imposed on the entitlement. The firm shall approach P0-3 within 30 days from the date of uploading of the minutes of meeting. Applicant Statement: We refer to our application to PRO dt. 27/03/2023 for consideration of two aspects :- (1) delayed issue of e-BRCS and (2) Erroneous selection of declaration of intent as "no" instead of 'yes" in shipping bill no. 3456572 dt. 12/04/2019. Aspect no. 1 is approved by PRO vide minutes of meeting no. 18AM25 dt. 09/10/2024 (SI. no. 05). Our request: request PRO to issue revised minutes of meeting covering aspect no. 2 to enable us to file online application for grant of MEIS. Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion it was decided to refer to Policy-3 for examination. (Action: ApplicantlPolicy-3 Division)

Case No. 74 M/s. Modern Insecticides Limited, Ludhiana F.No. HQRPRCAPPLY00004735AM23

Subject: Request for Deduction! Waiver of Late Cut Fee against MEIS Scrip No.

30/02/004/85500/06 11/8960, 30/02/004/85500/06 11/8963, 30/02/004/85500/07 17/8007. This is a review case of PRO Meeting No.07AM25 held on 06.06.2024 (Case No.27) wherein Committee observed that due to delay in uploading the BRO, the firm may have faced the problem which was beyond their control. Accordingly, the Committee decided to allow MEIS benefit only against those shipping bills whose realization has happened within time and e-BRCs have been uploaded by the bank after stipulated time. It also decided that no cut would be imposed on the entitlement. However, uploading of only some BROs are delayed and for such BROs only it was decided to refer to P0-3 for resolution. The firm shall approach P0-3 within 30 days from the date of uploading of the minutes of meeting. Applicant Statement: The applicant stated that they have they are enclosing No claim submitted against the said S/Bills mainly due to the reasons that though the payment have been realized within 36 months from the date of exports but due to Covid and other technical reasons the BROs were uploaded only after the expiry of the prescribed time period. In cases where in the BROs are uploaded within the 36 months period from the date of exports the claim was not submitted due to the name of the firm appearing under DEL. Hence they are requesting to allow MEIS benefits against S/Bills. Comments of RA and Policy-3 Section were also seen. 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 request. (Action: Applicant) Case No.75 M/s. M.P. Impex, Mumbai F.No. HQRPRCAPPLY00001719AM26

Subject: Revalidation of Scrip against MEIS Scrip No. 3119060185 dated 21/12/2021,

3119060248 dated 21/12/2021, 3119060250 dated 21/12/2021, 3119059857 dated 13/12/2021 3119060375 dated 23/12/2021, 3119060399 dated 27/12/2021, 3119061634 dated 10/01/2022, 3119060072 dated 17/12/2021, 3119060058 dated 17/12/2021. Applicant Statement: Application in ANF 2D for Relaxation in the provision of FTP & Hand Book as per Para 2.58 of FTP (2021), with respect to revalidation of 9 MEIS Scrips in terms of Para 2.20 of Hand Book The present application is being filed as per ANF 2D seeking relaxation in the provisions of Paragrapn 2.20 and Paragraph 3.13 of Hand Book (2021) in terms of provision of Paragraph 2.58 of FTP (2021) on the grounds of genuine hardship and adverse impact on the scrip holder. Facts of the case

1. The following 9 MEIS scrips were originally issued to M/s. Emersons Climate Technologies (India) Private Limited by the Regional Licensing Authority , Pune and further transferred to M.P. Impex (the ?applicant? herein) as per the provisions of the FTP (2021). The details of the said 9 MEIS scrips are as follow:- Serial No. MEIS Scrip No. Date Validity till Registered date as per customs letter Delayed period for registration 01 3119059857 13.12.2021 13.12.2022 23.02.2022 71 days 02 3119060058 17.12.2021 17.12.2022 23.02.2022 67 days 03 3119060072 17.12.2021 17.12.202223.02.202267 days 04311906018521.12.2021 21.12.202223.02.202263 days 05 3119060248 21.12.2021 21.12.2022 23.02.2022 63 days 06 3119060250 2112.2021 21.12.2022 23.02.2022 63 days 07 3119060375 23.12.2021 23.12.2022 23.02.2022 61 days 08 3119060399 27.12.2021 27.12.2022 23.02.2022 67 days 09 3119061634 10.01 .2022 10.01.2022 23.02.2022 43 days (Hereto annexed and placed under Annexure ?l are copies of 9 MEIS Scrips) 2. It is submitted that as evident from the face of the scrip, there was a delay in registering the said 9 scrips in the customs portal at Nhavasheva Custom House for varying periods. 3. In the light of the above, the applicant approached the Asstt. Commissioner of Customs, Nhaysheva Customs and submitted a letter dated 11.08.2023 with a request to issue a confirmation letter for delay in registration of scrips, enabling the applicant to approach the regional authorities for revalidation of scrips in terms of Para 2.20 of HBP. (Hereto annexed and marked Annexure-Il is a copy of letter dated 11.08.2023 submitted by the applicant to the customs authorities). 4. Subsequently, the Asstt. Commissioner of customs GRP I & 1A NS-I, nhavasheva after considering the request filed by the applicant, issued a letter no F.No. S/26-Misc-99/2023-24/Gr. 1&1A dated 21 .08.2023 confirming non utilization of 9 MEIS scrips for certain period as mentioned therein due to non-registration of the said scrips by the customs authorities. The applicant was directed to approach the licensing authorities for doing the needful. (Hereto annexed and marked Annexure-Ill is a copy of the letter dated 21.08.2023 issued by the customs authorities). 5. The applicant thereafter approached Regional Licensing Authority in Pune to consider the confirmation letter issued by customs authorities and requested for revatidation of 6 months from the date of endorsement. (Hereto annexed as Annexure ? IV? herewith is a copy of letter dated 02.01 .2024 submitted by the applicant to RA/Pune.) 6. Vide E- Mail dated 15.05.2024, RA Pune has informed the applicant that the revalidation request of M/s. M.P. Impex has been examined in this Directorate. It has been observed the 9 transferred MElS period of 9-10 months after registration at Customs and the transferee firm failed to utilize these scrips during the these months. Based on the

above observation, the request of the firm stands rejected?. (Hereto annexed and marked Annexure ?V? is a copy of E-Mail dated 15.05.2024 issued by RA/Pune). 7. It is submitted that even after a period of more than 2 years there see. Decision: The Committee examined the justification submitted by the applicant and discussed the matter at length. It observed that there is merit in the case. Accordingly, it has been decided to allow revalidation of those MEIS scrips that could not be utilized due to non-registration and have been confirmed by the Customs authorities vide letter No. F.No. S126-Misc-9912023-24IGr.l&1A dated 21 .08.2023, to the extent of the delay confirmed by the Customs authorities. The firm shall approach the concerned RA within 30 days from the date of uploading of the minutes. (Action: ApplicantlRA, Pune) Case No.76 M/s. Ford India Private Limited, Tamil Nadu F.No. HQRPRCAPPLY0000174OAM26

Subject: Request before Honourable DG under Para 2.59 of Foreign Trade Policy for

PRC Decision to Re-open 10 Legacy MElS Cases. Applicant Statement: Active Status During Audit Period All the above 10 MElS cases were under consideration and processing during the CAG audit period, as evidenced by: ? Continuous correspondence between Ford India and RLA Chennai ? Department acknowledgments received as latest as 2019 ? No formal closure intimation received from RLA Chennai Procedural Compliance ? All applications were filed within prescribed timelines ? Complete documentation submitted as per MEIS guidelines ? Regular follow-ups maintained with supporting acknowledgments ? No deficiency or rejection communicated by RLA Chennai Financial Impact ? Total eligible claim value of Rs. 5,16,14,325/- representing substantial export incentives ? Cases pending for years causing significant financial hardship LEGAL PRECEDENT AND POLICY SUPPORT

Para 2.59 of Foreign Trade Policy provides for Policy Relaxation Committee decisions

in cases involving procedural difficulties and exceptional circumstances. Our case falls within this provision as: ? Cases were live and active during the audit period ? Administrative closure was procedural rather than merit-based ? Substantial export incentives are involved ? No fault attributable to the applicant Last Acknowledgements to RLA Chennai We have also submitted Last Acknowledgements of all MEIS Cases to RLA Chennai as were desired : ? Dated acknowledgments for each case with key reference numbers ? Evidence confirming active consideration status during the audit period ? Comprehensive documentation establishing that cases were LIVE and under active processing ? Proof that cases were never closed during the legacy closure exercise.

Decision: The Committee went through the statements made by the applicant and discussed the matter at length and decided to seek a detailed report from RA on the issue before taking a final decision. (Action: Applicant/RA, Chennai) Case No.77 M/s. Aaray Overseas Trading Private Limited, Ghaziabad F.No. HQRPRCAPPLY00013O88AM25

Subject: Condonation of Delay in Applying For METS Application.

his is a defer case of PRO Meeting No.30AM25 held on 04.04.2025 (Case No.07) wherein Committee decided to refer to P0-3 Section for resolution. applicant was gone through. Our shipping bill ( 2814172 I 18.03.2019 ) hold by customs and provisionally released on 27.12.2019 after BG and BOD and finally exported on 07.02.2021 (which is let export date) due to covid effect time also. After seeral hearing custom issued order in original allowing all benefit to above shipping bill dated 11.12.2024. Copy enclose for ready reference. Comments of P0-3 were also seen. :hat the applicant has not submitted any cogent reason! justification in support of any request. (Action: Applicant) Case No.78 M/s. Alok Industries Limited, Mumbai F.No. HQREPCGPRAPP00001295AM26

Subject: Review of PRO decision of Meeting No. 29AM25 Case No. 22 Request for

regularisation of Import under EPCG authorisation No. 0331001362 dated 05/02/2021. This is a review case of PRO Meeting No.29AM25 held on 25.03.2025 & 02.042025 (Case No.22) wherein Committee had rejected the case. Applicant Statement: Ref. FNo. HQREPCGPRAPP00002O28AM24 Meeting No.29AM25 held on 25.03.2025 & 02.04.2025 In view of the submitted documents, since after verifying the fact of missing 4 Nos of Invoices not considered while filing the

Bill of Entry for clearance of the consignment, our firm has voluntarily approached Customs for cancellation of out of charge and consideration of the additional Invoices under the subject Bill of Entry & accounting the same under the then valid EPCG Licence. Also, we have regularly approached Customs with reminder letters and in person visits. We shall be thankful for your kind consideration and allowing us one month revalidation against the subject license for regularisation of subject Bill of Entry purpose only. We undertake not to import any fresh I additional goods under this authorisation. We would also like to appear for personal hearing in this regard. Comments of RA were also seen. firm and discussed the matter at length. After detailed discussion it was decided to refer to EPCG Division for examination. (Action: ApplicantlEPCG Division) Case No.79 M/s. Rime Rich Foods Private Limited, F.No. HQRPRCAPPLY00001672AM26

Subject: Extension of Total EO Period against EPCG Authorization No. 1030002615

dated 07/03/2014. This is a review case of PRO Meeting No.03AM26 held on 28.04.20254 (Case No.65) wherein Committee decided to accede to the request and allowed EOP extension of EPCG Authorization No. 1030002615 dated 07.03.2014 for a further period of 1 year, 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. Applicant Statement: The application is for extension of time for fulfilling the export obligations under the EPCG Scheme. Due to natural disasters viz,, floods in 2018 and 2019, the COVlD-19 pandemic which adversely affected the market both internationally and domestically and caused acute financial distress, we could not meet the export obligations. We request you to grant 3-year extension to fulfill the same. Our efforts to revive operations are in full swing and secure financial support from institutions and financial partners are attaining fruition and our overseas buyers have also evinced interest to restart our dealings. We had paid substantial composition fee and requested for extension earlier which was granted, the same could not be put to use as the market conditions were adverse. firm and discussed the matter at length. After detailed discussion it was decided to refer to EPCG Division for examination. (Action: Applicant/ EPCG Division)

Case No.80 M/s. Pashupati Sulzfab, Koihapur F.No, HQRPRCAPPLY00001684AM26

Subject: Request for Waiver of Export Obligation against EPCG Authorization No.

3130006560 dated 04.05.20 12. This is a review case of PRC Meeting No.28AM25 held on 18.03.2025 (Case No.60) wherein Committee had rejected the case. Applicant Statement: With reference to the above subject, we wish to inform you that a devastating fire occurred in our factory and adjoining three units on 11th July 2017. Unfortunately, the machinery imported under the EPCG Authorization was completely destroyed in this incident. As a result, fulfilling the export obligation under the authorization is no longer feasible. We, therefore, request you to kindly consider our case sympathetically and grant us a waiver of the export obligation. We also request the closure of the case at your end without requiring any refund of duty. To substantiate our r3quest, we are enclosing the following documents for your kind perusal: 1. Fire Brigade Report. 2. Insurance Company's Report. 3. Copy of the Cheque Received from the hsurance Company towards settlement of the claim. 4. Photographs and Newspaper Cuttings related to the fire incident. 5. Copy of the Police Panchnama. We humbly request your understanding of the significant loss of assets (machinery) that has made production impossible. We are hopeful for your favorable consideration and an expedited resolution of the matter. request. Action: Applicant) Case No.81 M/s. Pashupati Synthetics, Koihapur F.No. HQRPRCAPPLY0000I685AM26

Subject: Request for Waiver of Export Obligation against EPCG Authorization No.

3130006556 dated 02.05.2012. This is a review case of PRC Meeting No.28AM25 held on 18.03.2025 (Case No.64) wherein Committee had rejected the case.

Applicant Statement: With reference to the above subject, we wish to inform you that a devastating fire occurred in our factory and adjoining three units on 11th July 2017. Unfortunately, the machinery imported under the EPCG Authorization was completely destroyed in this incident. As a result, fulfilling the export obligation under the authorization is no longer feasible. We, therefore, request you to kindly consider our case sympathetically and grant us a waiver of the export obligation. We also request the closure of the case at your end without requiring any refund of duty. To substantiate our request, we are enclosing the following documents for your kind perusal: 1. Fire Brigade Report. 2. Insurance Company's Report. 3. Copy of the Cheque Received from the Insurance Company towards settlement of the claim. 4. Photographs and Newspaper Cuttings related to the fire incident. 5. Copy of the Police Panchnama. We humbly request your understanding of the significant loss of assets (machinery) that has made production impossible. We are hopeful for your favorable consideration and an expedited resolution of the matter. request. (Action: Applicant) Case No.82 M/s. Sanathan Textiles Limited, Mumbai F.No. HQRPRCAPPLY00001695AM26

Subject: Extension of Total EO Period against EPCG Authorization No. 0330043202

dated 11/12/2015. This is a review case of PRC Meeting No.05AM26 held on 22.05.2025 (Case No.14) wherein Committee decided to accede to the request and allowed EOP extension of EPCG Authorization No. 0330043202 dated 11/12/2015 for a further period of 1 year 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. Applicant Statement: With reference to the above we wish to state that we have locally purchase capital goods under invalidation. Export obligation is still pending due to less orders and demand of cotton has dropped in the international market. Due to covid 19 disturbances and administrative issues all our staffs were remotely operating from home from different parts of country and so we could not manage to export the proportionate cotton within the validity period. Hence we request you to kindly revalidate this licence for alteast lyears. As we are planning to club our rest of open licence and redeem the licence at the earliest.

Decision: The Committee examined the submission made by the applicant and he request and aflowed EOP extension of EPCG Authorization No. 0330043202 dated 11.12.2015 for a further period of 1 year from the date of endorsement subject to payment of composition fees as per the policy provisions. The firm shall approach the RA concerned within 30 days from the date of uploading of the minutes of the meeting for implementation. (Action: Applicant/RA, Mumbai) Case No.83 M/s. Danagro Food Industries LLP, Haryana F.No. HQRPRCAPPLY00001789AM26 Subject: Condonation I Procedure Laps against Advance Authorization No. 0511030832 dated 12/02/2025. Applicant Statement: We, M/s Danagro Food Industries LLP, based in Gurugram, are engaged in the export of honey and honey-filled chocolates. We are among India's leading exporters of Organic Honey and the country first manufacturer of Organic Honey Chocolate Patties. Recently, we have diversified into the dairy segment with plans to export filled evaporated milk and sterilized cream. As a start-up enterprise, our goal is to contribute meaningfully to both the economy and the community through innovation and quality manufacturing. To support our export production, we require imports of Skimmed Milk Powder, Butter Milk Powder, Palm Olein, Food Stabilisers, and Tin Packaging Materials. Accordingly, we submitted an application under Para 4.07 of the HBP 2023 by filing ANF 4A. The Advance Authorization was applied on 27.01 .2025 vide File No. 05AX04003802AM25. Subsequently, Advance Authorization No. 0511030832 was issued on 12.02.2025 by the Central Licensing Area (CLA), DGFT, New Delhi, subject to fixation of norms by DGFT. The matter was later considered by Norms Committee 6 under Case No. 41INCI6IMEETIMayI202526/3, related to License No. 0511030832 and File No. HQRNORMAPPLY00006I66AM25, during Meeting No. NC/6/MEET/May/202526/3 held on 02.06.2025. However, our application was rejected on 05.06.2025, citing that Palm Olein, being classified under Chapter 15 of the FTP 2023, was imported on a self-declaration basis. In the meantime, based on the valid license issued by CLA, DGFT, we had already imported certain raw materials. We would like to respectfully submit that at the time of filing the online application, the license was inadvertently applied under Para 4.07 instead of Para 4.06 of HBP due to procedural lapse and lack of awareness. We remain fully committed to complying with all regulatory requirements and are ready to take any corrective action as may be directed by your good office. As a newly established start-up in a competitive and capital-intensive industry, this license is vital to our operations. Non-approval would subject us to substantial import duties, significantly increasing production costs and rendering our products uncompetitive in both domestic and global markets. This would

adversely impact our investments, operations, and employment generation potential. We, therefore, humbly request the Committee to condone the procedural lapse and favourably review our case to allow the issue of the Advance License under Para 4.06 of HBP Vol. I (in place of Para 4.07), in the interest of trade facilitation and genuine export promotion. Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned Norms Committee. (Action: Applicant/Norms Committee) Case No.84 M/s. Pansuriya Impex LLP, Mumbai F.No. HQRPRCAPPLY00001693AM26

Subject: Request for review of condonation case for omission of EPCG license

number against EPCG Authorization No. 0330046824 dated 31/03/2017, 0330047077 dated 05/05/2017, 0330049375 dated 08/06/2018, 0330048223 dated 04/12/2017, 0330048635 dated 05/02/2018. This is a review case of PRO Meeting No.09AM26 held on 29.07.2025 (Case No.75) wherein Committee had rejected the case. Applicant Statement: This is a request for review of our case of PRO M No 09AM26 dt 29.07.2025. The request is for review of condonation case for omission of EPCG lic no in shipping bill. The Omission of EPOG lic no was a Procedural Oversight and not a failure to meet the Export obligation. All other conditions of the EPCG scheme have been fulfilled and being an export house our export turnover exceeds the specific export obligation after maintaining the Average Export Obligation. We have adhered with all the conditions as required as per Policy Circular no 07 dt 11.07.2002, issued by the Ministry of Commerce and Industry, DGFT office (Policy Division ) where the procedure for condonation of procedural lapse for omission of epcg lic no in the shipping bill is outlined. We have also not availed any incentive or DBK for shipping bills used for specific export obligation. It is our humble request to review and allow the relaxation for the same. request. (Action: Applicant)

Case No.85 MIs. Sterling Toots Limited, Haryana F.No. HQRPRCAPPLY00001733AM26

Subject: Extension of Total EQ Period against EPCG Authorization No. 0530173380

dated 16/11/2018. Applicant Statement: We have submitted redemption documents in fulfilment of EO - 39% to RA-CLA- new Delhi for EPCG Lic No. 0530173380 /16.11.18 after paying duty with interest of Rs.80768635.00 on unfulfilled EO 61% well before the Original EO period. On scrutiny we found that we have mentioned other EPCG Athorizn. Nos. 0530168631 dt.21.09.16 & 0530171175 dt.26.10.17 on the S/bills submitted for SEQ and those Licenses were already redeemed by the RA for which we have not utilized these Shipping bills . It is a clerical /inadvertent error while endorsing the shipping bills during the course of EO fulfilment of 9 EPCG Lics. We requested for condoning the producedural lapse and permit to utilize those shipping bills for redemption of this EPCG Lic. We have submitted detailed request letter and documents to condone the procedural lapse that may be considered for passing favourable orders. We request for Personal Hearing to explain the issue before the Hon'ble Committee. Note: PH option is disabled online. firm and discussed the matter at length. After detailed discussion it was decided to refer to EPCG Division for examination. (Action: ApplicantlEPCG Division) Case No.86 M/s. Lata Fibres Private Limited, Maharashtra F.No. HQREPCGPRAPP00000300AM25 Subject: Extension of Total EQ Period against EPCG Authorization No. 0330041280 dated 20/03/2015. Applicant Statement: Our request: With reference to the above, we would like to inform you that we have been issued the aforesaid EPCG authorization from Additional DGFT, Mumbai. The said licence was valid till 20.03.2021. We imported the capital goods under EPCG considering very good export market and succeeded to a certain extent, wherein we were able to fulfill part of the export obligation but due to COVID pandemic which came in March 2020 all the market was hampered and the conditions got reversed. We became dependent on domestic sales and also faced difficulties as market took period of more than 3 years to limp back to normal.

Decision: The Committee examined the submission made by the applicant and the request and allowed EOP extension of EPCG Authorization No. 0330041280 dated 20.03.2015 for a further period of 06 months from the date of endorsement, subject to payment of composition fees as per the policy provisions. The firm shall approach the RA concerned within 30 days from the date of uploading of the minutes of the meeting for implementation. (Action: ApplicantlRA, Mumbai) Case No.87 M/s. Heritage Print Services Private Limited, Hyderabad F.No. HQREPCGPRAPP0000I476AM26

Subject: Request for Special Extension for 2 years for fulfilment of Export Obligation

under EPCG Scheme against EPCG Authorization No. 0930011870 dated 15/02/2016. Applicant Statement: Request for Special Extension for 2 years for fulfilment of Export Obligation under EPCG Scheme. Ref: EPCG Authorization No 0930011870 dated 15- 02-2016 I) Tough Market Conditions 1. Factors like high input costs and unviable Export International Market Prices created barriers for Small Enterprises like us. 2. Especially after the Covid Pandemic, our Production & Export Potential decreased drastically. 3. Due to non-awareness of Export Provisions / Rules, we were not aware that Deemed Exports can be consider for fulfilment of EO under EPCG Scheme. 4. Interruptions and shortages in power supply, along with logistical constraints, have affected our Production & Distribution System. 5. Initially during the FY 2015-16, we had only planned / projected / anticipated for first 2 Export Products mentioned EPCG Authorisation. Since the market conditions were not favourable for first 2 Export Products, we have included 3 more Export Products for which we are expecting Export Order for which we will opt Third Party Export Route. 6. Being a Small Scale Industry, we did not have the required channels to do direct export of our products. Hence, we have only option left with us to do Domestic Sale to enable us keep our Industry Live. II) Third Party Exports 1. We could not convert our domestic sales into Third Party Exports since we are not aware of this Policy Provision to fulfil EO under EPCG Scheme. III) Small Scale Industry 1. Being a Small Scale Industry, we could not compete the International Competition as International prices are not viable. Hence, we could not do Direct Exports even could not do Third Party Exports also. 2. Presently it is observed that the Export Potential for our three Export Products indicated at SI Nos 3 to 5 in above table / paragraph has improved significantly. 3. We have uploaded Export Order by making Third Party Exports. 4. We are anticipating few more Export Orders for these three Export Products Shorty and hence we are now focusing more on Exports compared to Domestic Sales. 5. We are confident that we could fulfil the Export Obligation, if our Special EO Period Extension is granted by your Good Office. Keeping in view the above facts and submissions, we request you to consider our case and grant

us the EOP Extension by 2 years from the date of PRC consideration. In case we are unable to fulfil the EO even after granting Special EO Period Extension for 2 Years, we will regularize EPCG Authorisation by paying Customs Duty Saved along with Applicable Interest. Decision: The Committee examined the submission made by the applicant and the request and allowed EOP extension of EPOG Authorization No. 0930011870 dated 15.02.2016 for a further period of 02 years from the date of endorsement subject to payment of composition fees as per the policy provisions. The firm shall approach the RA concerned within 30 days from the date of uploading of the minutes of the meeting for implementation. (Action: ApplicantlRA, Hyderabad) Case No.88 M/s. Arcelormittal Nippon Steel India Private Limited, Maharashtra F.No. HQRPRCAPPLY00000964AM26 Subject: Approval for issuance of Redemption Letter!EODC against three Annual EPCG Authorizations bearing numbers 5230008515 dated 24/03/2011, 5230009887 dated 27/12/2011 & 5230010846 dated 26/10/2012. Applicant Statement: ArcelorMittal Nippon Steel India Private Limited (AMNS) acquired Essar Steel India Limited (ESIL) pursuant to the Corporate Insolvency Resolution Process (CIRP) under the provisions of the Insolvency and Bankruptcy Code, 2016 (lBC or Code). Upon acquisition, AMNS had approached the Policy Relaxation Committee (PRO) for the following relaxations: 1. Grant the permission to dispose of the obsolete capital goods imported for setting up the Coke Oven Plant (COP) imported under 3 Annual EPCG Authorisations, since they were occupying valuable space which was required for expansion of steel manufacturing capacity, in accordance with Para 5.05 of Foreign Trade Policy 2023 pertaining to cases under IBC and 2. Issuance of Export Obligation Discharge Certificate (EODC) PRO, vide its meeting no. 29/AM24 held on 15-02-2024, granted the permission to dispose of the capital goods imported under three annual EPOG authorisations and had instructed to approach RA for other issues in the matter. Upon submission of revised application for granting EODC, considering exports made after the effective date i.e. 16-12-2019 and subsequent response to the deficiency letter to RA Surat, we have been instructed to approach DGFT HO for necessary relaxations. Accordingly, application to PRO is being made. Due to space limitations in this column, a detailed representation is enclosed separately, outlining the observations made by RA, our point wise responses, and the

specific relaxations being sought in accordance with the Resolution Plan approved by the Hon'ble Supreme Court and Para 5.05 of Foreign Trade Policy 2023, pertaining to the cases under BC. We would be extremely grateful for a personal hearing to further explain our submission. firm and discussed the matter at length. After detailed discussion it was decided to refer to Policy-5 Division for examination. (Action: Applicant! PC-5 Division) Case No.89 M/s. Mu Energy Transition Private Limited, Karnataka F.No. HQRPRCAPPLY00001615AM26

Subject: Relaxation in Policy Para 6.01(d) of the Foreign Trade Policy 2023 against

Relaxation for import of Used Cooking Oil Food Waste Oil Palm Oil Mill Effluent and Refined POME Authorization No. 01/09/2024:PER: EOU:KR:CSEZ/870 dated 02/07/2025. Applicant Statement: The Company (100% EOU) is under a bonafides belief that Used Cooking Oil and Food Waste Oil are classifiable under ITO HS Code 15180039, Palm Oil Mill Effluent and Refined Palm Oil Mill Effluent being classifiable under ITO HS Code 15119090, are freely importable under the prevalent import policy. However, during importation of recent consignments, the Customs formation has apprised us that most of the feedstock proposed to be imported by the company are prohibited for import into India, thus the company cannot import the same for manufacture and export of biodiesel. A detailed request/justification letter along with the annexes are enclosed to this application for consideration of your good offices. firm and discussed the matter at length. After detailed discussion it was decided to refer to Policy-2 Division for examination. (Action: Appticant/PC-2 Division) Case No.90 M/s. Bharat Heavy Electrica!s Limited, Delhi F.No. HQRPRCAPPLY00001641AM26

Subject: To consider exports made prior to licence application date against Advance

Authorisation No. 0410108784 dated 23/10/2009.

Applicant Statement: For BHEL Projects, exports to project sites with indigenous inputs were made prior to filing of application for Advance Authorisations; however, they were made during the contracted duration. This was critical to meet the project delivery schedule and to complete the projects in time. To achieve this, it was necessary to supply the indigenous materials at the site at the earliest. If it would not have been done, the execution of entire projects would have got delayed causing escalation of costs and penalties. Therefore, the supply made prior to date of application was from indigenous source material only and no benefit under Advance Authorisation was taken on the same. We seek PRO's understanding and support in this regard. request. (Action: Applicant) Case No.91 M/s. Classic Marble Company Private Limited, Mumbal F.No. HQRPRCAPPLY0000I645AM26

Subject: Request for relaxation in policy for 2nd revalidation of Import Licence against

License for Restricted Imports Authorization No. 0111010570 dated 11 .08.2023. Applicant Statement: Reference: 1. Our Import Licence No. 0111010570 dated 11/08/2023 (File No. HQRXIMLAPPLY00000263AM24) 2. DGFT Rejection Letter File No. HQRXIMLREVL000002775AM26 dated 31/08/2025 3. Directorate General of Foreign Trade (DGFT) Public Notice No. 38/2015-2020 dated 05.01.2022 (or any other relevant public notice governing PRC) Respected Sir, We, M/s. Classic Marble Company Private Limited, hereby submit a humble request for a necessary relaxation in the prevailing policy provisions to allow the revalidation of our aforementioned Import Licence. The licence was issued for the import of 5000 MT of "BROKEN STONES / ROUGH MARBLE AGGREGATE STONES" (ITO HS Code 25174100), which is an essential raw material for the manufacture of agglomerated marble blocks and slabs. The original validity of the licence was until 11/02/2025, which was subsequently revalidated for a period of six months as per policy. We had applied for a second revalidation with the Export Facilitation Committee. However, vide their communication dated 31/08/2025 (reference no. 2 above), our application was rejected with the advice to approach your esteemed committee for seeking any relaxation in policy provisions, as a second revalidation beyond six months is not permitted under standard policy. We respectfully submit the following reasons for our inability to fully utilize the licence within the stipulated validity period and seek your kind consideration: 1. Capacity Expansion: Our company recently undertook a significant expansion of our manufacturing facility.

This project experienced unforeseen delays, which consequently delayed our planned raw material import schedule. The expansion is now successfully completed, and we are fully equipped to utilize the entire balance quantity of imported raw material for production. 2. Sluggish International Market Conditions: During the validity period of the licence, the international market for our raw material sourcing faced a slowdown. Orders were processed slower than anticipated, and securing consistent supply at viable commercial terms was challenging, which hindered our ability to import within the original timeframe. We are one of the largest manufacturers of agglomerated marble in India, with annual exports exceeding ?100 Crores. The complete utilization of this licence is critical for fulfilling our existing export orders and maintaining our position in the international market. We are also leading employment provider in our sector employing over workers. We, therefore, earnestly request the Policy Relaxation Committee to kindly consider our genuine difficulties and grant us a one-time relaxation to revalidate the subject import licence for a sufficient period to enable us to import the balance material. Also this relaxation will help us in tiding with the difficult phase of international trade and ambiguity due to imposition of tariffs. We assure you of our commitment to fully utilize the licence upon grant of revalidation and to adhere to all conditions stipulated by the DGFT. request. (Action: Applicant) Case No.92 M/s. Greater India Tours, Delhi F.No. HQRPRCAPPLY0000IOO5AM26

Subject: Allow claim of SEIS Scrip No. 052109450075AM20 0506057704 and File No:

052109850625am20 of FY 2016/17 value of Rs 370365.41 has been rejected without any valid reason. Applicant Statement: My company greater India tour and my lEC : 0506057704 and file no : 052109850625am20 of FY 2016/17 value of Rs 370365.41 has been rejected without any valid reason. We have all related documents required to get the claim kindly reopen my file as I am fully eligible to get claim. Kindly help us and reopen our above SEtS application. Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion it was decided to refer to Policy-3 Division for examination. 7,:

(Action: Applicant! PC-3 Division) Case No.93 M/s. Greater India Tours, Delhi F.No. HQRPRCAPPLY00001004AM26

Subject: Revalidation of Scrip against SEIS Scrip No. 052 109850625AM20.

Applicant Statement: My company greater India tour and my lEO : 0506057704 and file no : 052109850625am20 of FY 2016/17 value of Rs 370365.41 has been rejected without any valid reason. we have all related documents required to get the claim kindly reopen my file as I m fully eligible to get claim kindly help us and reopen our above SEIS application firm and discussed the matter at length. After detailed discussion it was decided to refer to Policy-3 Division for examination. (Action: Applicant! PC-3 Division) Case No.94 M/s. Simosis International, Mumbai F.No. HQRPRCAPPLY00001668AM26

Subject: Request for issuance of Transport and Marketing Assistance (TMA) as per

PROs approval against Transport and Marketing Assistance Authorizaton No. 032110251372AM21. Applicant Statement: We write to request your intervention regarding our Transport and Marketing Assistance (TMA) claim that remains unprocessed despite PRC approval and subsequent compliance with Trade Notice 21/2022-23. Background and PRC Approval Our TMA application was approved by the Policy Relaxation Committee in Meeting No. 09/AM22 held on 09.09.2021. The PRC decision clearly stated: 'The Committee decided to accept the request for condonation of delay in submission of physical copy of TMA application for the period 01.04.2020 to 30.06.2020 and 01 .07.2020 to 30.09.2020. The firm shall approach RA concerned within 60 days of the uploading of the minutes of meeting." Current Status and Issue Despite PRC approval, our claim has not been granted by the Regional Authority (RA), Mumbai, citing budget allocation issues. Compliance with Trade Notice 21/2022-23 Following the issuance of Trade Notice No. 21/2022-23 dated 25.11.2022, which provided a fresh opportunity for all exporters with online applications for exports up to 31.03.2021, we have: 1.

Submitted online application with documents at ADGFT Mumbai on 27.01.2021 2. Submitted physical documents at ADGFT Mumbai on 08.03.2021 & 30.11.2022 (within the prescribed deadline of 31.12.2022) 3. Filed fresh application with PRO Oommittee on 08.09.2023 as per the Trade Notice provisions The Trade Notice specifically states: "It has been decided to allow all those applicants who have submitted online application(s) for exports made up to 31 .03.2021 to submit physical copies along with prescribed documents with designated RAs by 31.12.2022." In brief: ? Our TMA application was filed online on 27.01.2021 and physically submitted on 08.03.2021. ? Though initially rejected, the PRO (Meeting No. 09/AM22) condoned the delay and allowed reopening. ? Later, our application was closed due to non-submission of a deficiency reply. ? Subsequently, Trade Notice 2 1/2022-23 (25.11.2022) permitted exporters to resubmit physical copies of applications for exports made up to 31 .03.2021. ? We availed this relaxation and resubmitted our complete application to ADGFT Mumbai on 30.11.2022, well within the prescribed timeline. Thus, our application fully meets the conditions of Trade Notice 21/2022-23. About us- We are leading exporter of Agro commodities and in existences since 2002. We are government recognized Export House & has ISO 22000:2005 & an ISO 9001-2008 Certificate, Spice Board, APEDA, FIEO, SHEFEXIL, FSSAI, IOPEPO certifications. We have been awarded Export Excellence award for highest export of Safflower Seeds in India for the year 2016-17, 2017-18, 2018-19, 2020-21, 2021-22 & highest export of Sunflower Seed in India for the year 2017-18, 2018-19 & 2020-21 by IOPEPO (Under Ministry of Commerce, Govt. of India) & Export Excellence Award by FIEO for the year 2019-20. Request for Action In view of the above facts and our compliance with all prescribed procedures, we respectfully request: 1. Direct ADGFT Mumbai to process our TMA application filed under Trade Notice 21/2022-23 2. Issue appropriate instructions to ensure our approved claim is processed without further delay 3. Grant us a personal hearing if required to explain our case in detaiL Decision: The Committee went through the statements made by the applicant and discussed the matter at length and decided to seek a detailed report from RA on the issue. (Action: ApplicantlRA, Mumbai)

Case No.95 M/s. Simosis International, Mumbai

F.No. HQRPRCAPPLY00001669AM26

Subject: Request for issuance of Transport and Marketing Assistance (TMA) as per

PROs approval against Transport and Marketing Assistance Authorization No. 032110251374AM21. Applicant Statement: We write to request your intervention regarding our Transport and Marketing Assistance (TMA) claim that remains unprocessed despite PRO approval and subsequent compliance with Trade Notice 21/2022-23. Background and PRO

Approval Our TMA application was approved by the Policy Relaxation Committee in Meeting No. 091AM22 held on 09.09.2021. The PRC decision clearly stated: "The Committee decided to accept the request for condonation of delay in submission of physical copy of TMA application for the period 01.04.2020 to 30.06.2020 and 01.07.2020 to 30.09.2020. The firm shall approach RA concerned within 60 days of the uploading of the minutes of meeting." Current Status and Issue Despite PRC approval, our claim has not been granted by the Regional Authority (RA), Mumbai, citing budget allocation issues. Compliance with Trade Notice 21/2022-23 Following the issuance of Trade Notice No. 21/2022-23 dated 25.11.2022, which provided a fresh opportunity for all exporters with online applications for exports up to 31.03.2021, we have: 1. Submitted online application with documents at ADGFT Mumbai on 27.01.2021 2. Submitted physical documents at ADGFT Mumbai on 08.03.2021 & 30.11.2022 (within the prescribed deadline of 31.12.2022) 3. Filed fresh application with PRC Committee on 07.09.2023 as per the Trade Notice provisions The Trade Notice specifically states: "It has been decided to allow all those applicants who have submitted online application(s) for exports made up to 31.03.2021 to submit physical copies along with prescribed documents with designated RAs by 31.12.2022." In brief: ? Our TMA application was filed online on 27.01.2021 and physically submitted on 08.03.2021. ? Though initially rejected, the PRC (Meeting No. 09/AM22) condoned the delay and allowed reopening. ? Later, our application was closed due to non-submission of a deficiency reply. ? Subsequently, Trade Notice 21/2022-23 (25.11.2022) permitted exporters to resubmit physical copies of applications for exports made up to 31.03.2021. ? We availed this relaxation and resubmitted our complete application to ADGFT Mumbai on 30.11.2022, well within the prescribed timeline. Thus, our application fully meets the conditions of Trade Notice 2 1/2022-23. About us- We are leading exporter of Agro commodities and in existences since 2002. We are government recognized Export rlouse & has ISO 22000:2005 & an ISO 9001-2008 Certificate, Spice Board, APEDA, FIEO, SHEFEXIL, FSSAI, IOPEPC certifications. We have been awarded Export Excellence award for highest export of Safflower Seeds in India for the year 2016-17, 2017-18, 2018-19, 2020-21, 2021-22 & highest export of Sunflower Seed in India for the year 2017-18, 2018-19 & 2020-21 by IOPEPC (Under Ministry of Commerce, Govt. of India) & Export Excellence Award by FIEO for the year 2019-20. Request for Action In view of the above facts and our compliance with all prescribed procedures, we respectfully request: 1. Direct ADGFT Mumbai to process our TMA application filed under Trade Notice 2 1/2022-23 2. Issue appropriate instructions to ensure our approved claim is processed without further delay 3. Grant us a personal hearing if required to explain our case in detail Decision The Committee went through the statements made by the applicant and discussed the matter at length and decided to seek a detailed report from RA on the issue. (Action: Applicant! RA, Mumbai) Case No.96 M/s. Manvi Impex, Delhi

F.No. HQRPRCAPPLY00001673AM26

Subject: Need to apply RoSCTL claim of shipping bill held up by custom due to GST

alert and released later - Rebate of State and Central Taxes and Levies (R0SCTL). Applicant Statement: Following the clearance, the relevant Shipping Bill data was transferred to the DGFT system. However, the cumulative delay caused by the customs hold, risk verification, and SOP procedural timelines rendered us unable to file the ROSCTL claim within the permitted period and even online filing date was also lapsed and online filing facility were withdrawn. request. (Action: Applicant) Case No.97 MIs. Sing N Smile Fashion Private Limited, Delhi F.No. HQRPRCAPPLY0000I674AM26

Subject: Need to apply RoSCTL claim of shipping bill held up by custom due to GST

alert and released later. Applicant Statement: Following the clearance, the relevant Shipping Bill data was transferred to the DGFT system. However, the cumulative delay caused by the customs hold, risk verification, and SOP procedural timelines rendered us unable to file the ROSCTL claim within the permitted period and even online filing date was also lapsed and online filing facility were withdrawn request. (Action: Applicant) Case No.98 M/s. Sing N Smile, Delhi F.No. HQRPRCAPPLY00001677AM26

Subject: Need to apply RoSCTL claim of shipping bill held up by custom due to GST

alert and released later. Applicant Statement: Following the clearance, the relevant Shipping Bill data was transferred to the DGFT system. However, the cumulative delay caused by the customs hold, risk verification, and SOP procedural timelines rendered us unable to file the ROSCTL claim within the permitted period and even online filing date was also lapsed and online filing facility were withdrawn request. (Action: Applicant) Case No.99 M/s. Manaar Exports, Delhi F:.NO. HQRPRCAPPLY0000I67SAM26

Subject: Need to apply RoSCTL claim of shipping bill held up by custom due to GST

alert and released later. Applicant Statement: Following the clearance, the relevant Shipping Bill data was transferred to the DGFT system. However, the cumulative delay caused by the customs hold, risk verification, and SOP procedural timelines rendered us unable to file the ROSCTL claim within the permitted period and even online filing date was also lapsed and online filing facility were withdrawn Decision: The Committee went through the statements made by the firm and rioted request. (Action: Applicant)

Case No.100

M/s. Priyanshis, Delhi F.No. HQRPRCAPPLY00001676AM26

Subject: Need to apply RoSCTL claim of shipping bill held up by custom due to GST

alert and released later. Applicant Statement: Following the clearance, the relevant Shipping Bill data was transferred to the DGFT system. However, the cumulative delay caused by the customs hold, risk verification, and SOP procedural timelines rendered us unable to file the ROSCTL claim within the permitted period and even online filing date was also lapsed and online filing facility were withdrawn request. (Action: Applicant)

Case No.101

M/s. Swani Spice Mills Pvt. Ltd, F.No. HQRPRCAPPLY00001682AM26

Subject: Request for Condonation of delay in submitting online deficiency reply of TMA

application against TMA Authorization No. M UMTMAAPPLYOO145952AM22. This is a review case of PRC Meeting No.05AM24 held on 13.06.2023 (Case No.49) wherein Committee decided to withdraw this case from PRC. Firm may approach RA- Mumbai in the matter for decision on merits. Applicant Statement: We are in receipt of query from O!O. DGFT Mumbai where in they have rejected our case citing ?? Vide letter dated 11.07.2022 you have been requested to rectify deficiencies ii. However, no reply was received till date with reference to the abovementioned DL dated 11 .07.2022. Therefore, in terms of the Para 2.05(b) of HBP, 2015-20 mentioned at SI. No. 3 above, your application is deemed to have been withdrawn and your TMA application submitted vide File No. MUMTMAAPPLYOO145952AM22 dated 31.12.2021 stands closed?? Basically ADGFT Mumbai is rejected our TMA case as per para 2.05 (b) of HBP, 2015-2020 which read as ?lf the deficiencies are not rectified by the applicant within a period of 90 days, the application will be deemed to have been withdrawn.? Ground of our case:- Our Fresh TMA application with all relevant documents online submitted on 31.12.2021 at DGFT new website. Physically TMA documents submitted on time at ADGFT Mumbai on 03.01 .2022 as per Public Notice No 82/2015-2020 dated 29.03.2019. Please note that we have already submitted online / manually TMA application with all relevant documents & ADGFT Mumbai have raised various queries in our file which have been

immediately responded by us. Our application rejected only for Non submission of reply gainst deficiency dated 13.07.2022 on time due to arranging revised Chartered Accountant Certificate for ANF7A(A). We apologize for non submission of reply against TMA application on given time limit. (Chronology of events enclosed) Based on above, we humbly request the PRC Committee to condone the delay in submission of deficiency reply online & oblige. Decision: The Committee went through the statements made by the applicant and discussed the matter at length and decided to seek a detailed report from RA on the issue. (Action: Applicant! RA, Mumbal)

Case No1O2

M/s. Shiva Pharmachem Limited, Gujarat F.No. HQRPRCAPPLY00001694AM26

Subject: Request for relaxation to review Advance Authorisation 3410044413 dated

09.08.2018 under Para 417 of HBP against Advance Authorisation No. 3410044413 dated 09/08/2018. Applicant Statement: Request for Relaxation to Review Advance Authorisation 3410044413 dtd 09082018 under para 417 of HBP , IN ORDER TO REVEIW the said authorization , due to the expiry of prescribed review period, we are unable to submit the request through the DGFT portal. However, we have already fulfilled our export and import obligations based on the current norms, in view of this we kindly request you to grant us the necessary relaxation so that we may initiate the review process and rectify the norms accordingly , we shall be grateful for your kind consideration. firm and discussed the matter at length. After detailed discussion, it was decided to refer to the concerned Norms Committee for the grounds as stated for examination & resolution, provided it is a first Review. (Action: Applicant! Norms Committee)

Case No.103

M/s. Alok Fashion Private Limited, Gurugram F.No. HQRPRCAPPLY000017O7AM26

Subject: EED - These scrips is fraudulently generated and transferred by creating

Fake ICEGATE id [alokfashion85j without our knowledge and approval but not yet

utilised by transferee request for issue fresh scrip or retore this scrip in our actual ICEGATE user Id AAQCA6063N - against RoSCTL Scrip No. 2202004279 dated 06/02/2022, 2202004280 dated 06/02/2022, 2202004281 dated 06/02/2022, 2202004282 dated 06/02/2022, 2202004283 dated 06/02/2022, 2202004284 dated 06/02/2022, 2203012578 dated 23/03/2022, 2203012580 dated 23/03/2022, 2204000320 dated 01/04/2022, 2204000321 dated 01/04/2022. Applicant Statement: These Scrips is fraudulently generated and transferred by creating Fake ICEGATE id [ALOKFASHION8S] without our knowledge and approval but not yet utilised by transferee. In this regard investigation is done by the CYBER Police. As of now it is appearing in [G R ENTERPRISES, IEC BGLPG6779E] and appearing as inactive in their account, NOC from transferee is enclosed for restoration in our new actual ICEGATE user id AAQCA8O63N. In this regard we complain to ICEGATE/CYBER Cell of police etc and proof of the same is enclosed. Hence request you please issue fresh scrip or retore this scrip in our actual ICEGATE user id AAQCA8O63N. In case of any further details is required we will provide the same. As per Para 2.59 of FTP DGFT is empowered to pass such orders for relief to any person in consultation with policy relaxation committee therefore request you for relief. It is also submitted that We are micro exporters and hence such benefits is important for us and Government is supporting MSME so we appreciate the same. Hope for relief at the earliest. firm and discussed the matter at length. The Committee noted that it is not a PRC matter and decided to request the applicant to approach the concerned Authority. (Action: Applicant)

Case No.104

MIs. Nico Extrusions Limited, Maharashtra F.No. HQRPRCAPPLY00001723AM26

Subject: Regularisation of Advance Authorization against Advance Authorisation No.

0310629652 dated 05/05/2011. Applicant Statement: We respectfully request a fresh review of the Advance Authorization to permit the regularization of our advance authorization up to 21 .02.2017 for the delay in a single consignment of 7.6 MT left out. We are a MSME unit and hereby humbly request the esteemed committee to consider our case genuine and allow us the same. that the applicant has not submitted any cogent reason/ justification in support of any

request. (Action: Applicant)

Case No.105

MIs. A.N. Traders, Kanpur F.No. HQRPRCAPPLY0000173OAM26

Subject: Request for the Condonation of Pre-import Condition against Advance

Authorisation No. 0610038863 dated 24/04/2018. Applicant Statement: We had obtained Advance Authorization No. 0610038863 dated 24.04.2018 from RA, Kanpur for the import of Light Black Pepper and export of Ground Black Pepper. However, the RA, Kanpur, did not specifically mention the pre-import condition in the license at the time of issuance. As per Advance Authorization No. 0610038863 dated 24.04.2018 and its conditions, we imported 25,310 Kgs of Light Black Pepper vide Bill of Entry No. 7474658 dated 02.08.2018 and completed exports within six months. However, the Advance Authorization number was inadvertently not mentioned in the Shipping Bills at the time of exports. Thereafter, we approached RA, Kanpur for redemption vide. Application dated 20.05.2019, but our application was declared deficient and subsequently issued a deficiency letter dated 02.07.2019 (Points raised therein are enclosed). We have submitted the reply vide letter dated09.10.2019. Subsequently, we applied for an Export Obligation (EO) extension cum redemption vide letter dated 09.10.2019, and RA granted us an extension of 6 months (copy enclosed for ready reference)vide letter dated 1 5.01 .2020. After that, we exported 24,300 Kgs of Ground Black Pepper to SEZ Units in Chennai as deemed exports vide Bill of Export No. 5000698 dated 23.03.2020. However, upon approaching RA, Kanpur again for redemption vide letter dated 30.12.2020, our application was rejected due to non- compliance with the pre-import condition. We were further advised to deposit customs duty along with interest. However, RA Kanpur never mentioned the items which were imported under Advance Authorization No. 0610038863 dated 24.04.2018 under Appendix 4J. In view of the above circumstances, we humbly request your good office to kindly condone the delay of 19 months and 22 days in fulfilling the pre-import condition for the purpose of regularization of the said authorization. We, therefore, request your kind consideration and approval. that the applicant has not submitted any cogent reason/ justification in support of any request. (Action: Applicant)

Case No.106

M/s. Piramal Pharma Limited, Mumbal F.No. HQRPRCAPPLY00000362AM26

Subject: Request Hon'ble Chairman of PRO for relaxation of filing Cenvat certificate

and Annexure II by relaxing the anomolies in the documents required for submission of deemed export drawback of public notice 18/2015- 20 dated 23-09-2020. This is a defer case of PRO Meeting No. 03AM26 held on 28.04.2025 (Case No.75) wherein Committee refer the case to P0-6 Division for suitable action. applicant was gone through. We Piramal Pharma Limited ,100% EOU are thankful to the DGFT for amending Para 7.03(b) of the FTP (vide Notification No.28/2015-2020 dated 31st October, 2019),and restoring the Refund of Duty Drawback of duty paid on Inputs allowed on all Industry Rate with retrospective effect from05.1 2.201 7bythetimeNotificationwasissuedtimefor201 7-1 8,and2018-1 9 were time barred. In continuation of said notification dated 31stOctober2019, DGFT has revised ANF7A and has not filed procedure for claiming TED and DBK. In this connection we wish to bring to your kind notice that said Public Notice No.18/2015-20 dated 23.09.2020 contains a fewanomaliesregardingdocumentationtobefurnished. BythetimeDocumentationprescribe d2019-20c1aimtimebarred.We are bringing to your kind notice regarding anomalies in the said public notice as explained hereunder: 1.1 Sl.No.23(1) of the said Public Notice No.18/2015-20 dated 23.09.2020 prescribes the ??23. Check List of documents to be attached duly scanned or submitted in the physical form at counter which is reproduced below: We once again request you kindly to rectify the above anomalies so that EOUs can claim refund of TED and Drawback, failing which the benefit will remain on paper only. We request Hon'ble Chairman PRO to relaxation of filing Cenvat certificate, Annexure Il etc by relaxing Public notice 18/2015-20 dated 23-09-2020 as per anomalies submitted. Comments of Policy-6 were also seen. that the applicant's claim had become time barred. Accordingly, the Committee decided to reject the request. (Action: Applicant)

Case No.107

MIs. Rasik Products Private Limited, Uttar Pradesh F.No. HQRPRCAPPLY00000726AM25

Subject: Request for change in export description against Advance Authorization No.

0611000524 dt. 29.06.2021. This is a defer case of PRO Meeting No.07AM25 held on 06.06.2024 (Case No.11) wherein Committee decided to refer to Norms Committee for resolution. Applicant Statement: It will be seen that inadvertently the export product was not correctly made under application as the person handling the matter was on leave. As such we request your office to amend the export item to read as (GSM 60 to 120 ) with no change in export quantity. Comments of NC-IV were also seen. request. (Action: Applicant)

Case No.108

M/s. Ajay Industrial Corporation Limited, New Delhi F.No. HQRPRCAPPLY0000095OAM26

Subject: Target Plus Scheme - revalidate the license and direct the Customs

Authorities to register the license against Authorization No. 0523233216 dated 12/01/2023.0020. Applicant Statement: The Target Plus Scheme Script No. 0523233216, dated January 12, 2023, valued at Rs. 771,078/-, was issued by the Directorate General of Foreign Trade (DGFT). This script was submitted to the Customs Authorities for acceptance and verification but was rejected several times on procedural grounds or compliance issues. So, request your honour to revalidate the license and direct the Customs Authorities to register the license. Also note that The Hon'ble High Court of Delhi has issued an order under CM APPL 2551/2025 (Case No. CAS(C)586/2022) mandating the revalidation of the script. Comments of PC-3 were also seen. request.

(Action: Applicant)

Case No.109

M/s. ABC Cotspin Pvt. Ltd, Gujarat F.No. HQRPRCAPPLY00012268AM25

Subject: Grant of lEIS for year 2013-2014 against IEIS Scrip No. File No.

08/21/91/8003. This is a defer case of PRO Meeting No.07AM26 held on 03.07.2025 (Case No.09) wherein Committee decided to refer the case to P0-3 Division for comments. applicant was gone through. (A) Our earlier lElS application for year 2013-2014 request has been rejected by PRO in its Meeting No 14/AM21 dated 27.10.2020 Case No 12 on the grounds that there was no requirement for uploading of BRC but only issue of a Certificate by CA. (B) Our JEIS appin for year 2013-2014 was submitted within 3 years on 23.3.2017 upon late uploading of mandatory EBRC s on 11.8.2016 by a Coop Banker of Kalupur, Ahmedabad which caused delay in late submission on online application to RA, Ahmedabad (C ) The electronic EBRC s were made mandatory w.e.f. 16.8.2012 for all Appendices and Aayaat Niryaat Forms vide DGFT vide a P. N. No 2 dated 5.6.2012 read with P.N. No 8 dated 6.7.2012. (D ) The statement of realization of export proceeds growth can only be certified by a CA after obtaining E-BRC s uploaded by the Bank on 23.3.2017. (E )The lElS scheme benefits was provided w.e.f. 5.6.2012 under para 3.83 of HBP vide P.N. No. 41/2012 dated 28.12.2012 and P. N. No. 28 dated 25.9.2013 on the basis of realization for export proceeds and was allowed to be file after 1.4.2014 under para 3.11.9 of HBP with late cut provisions under para 9.3 of HBP 2009-14 which can be filed within 12 months and further with late cut provisions under Chapter 9 of HBP of 2% to 10% up to 24 months upto 31 .3.2017 whereas we have submitted online application on 23.7.2017 within late cut provisions (F) As per our discussions with the cooperative banker The Kalupur Comm Co. Op. Bank Ltd; Ahmedabad the reasons for late uploading of the E-BRC are due to their getting approval for their additional financial assistance for installation of additional computer software from their cooperative board of members which took so long time. (G) As soon as we received all BRC s submitted 16 IEIS applications on 23.3.2017 for a value limited upto Rs 1 Crore against our 400 SB s for year 2013-2014. (H) Due to Carona Epidemics our office has remain closed during the year 2020 to 2022 and many of our staff workers had suffered severely due to Carona impact and with great difficulty collected documents from their residence and are submitting a Review Application before PRO for sympathetic consideration. (I) In view of our above justified grounds our lEIS for 2013-2014 filed within 3 years late cut provisions mainly on grounds of late uploading of EBRC by our banker, be kindly allowed without any late cut in relaxation of Policy provisions by Policy Relaxation Committee at the earliest. Comments of RA and P0-3 Division were also seen.

request. (Action: Applicant)

Case No.110

M/s. ABC Cotspin Pvt. Ltd, Ahmedabad F.No. HQRPRCAPPLY00012267AM25

Subject: Grant of IEIS for year 1.1.2013 TO 31.32013 against lEIS Scrip No. F.

No.08/21/91/8002 6/AMI7. This is a defer case of PRO Meeting No.03AM26 held on 28.04.2025 (Case No.52) wherein Committee decided to refer the case to P0-3 Division for comments. applicant was gone through. (A) The Scheme for lEIS incentive for the period 1.1.2013 to 31.3.2013 was first notified vide DGFT?s Notf. No 27 dated 28.12.2012 read with subsequent Notif No. 44 dated 25.9.2013 and Trade Notice No 4 dated 5.5.2016. (B) DGFT had also issued a Public Notice No 28 dated 25.9.2013 for amendment in Para 3.8.3 of HBP allowing filing of IEIS applications w.e.f. 1.4.2014 and also permitted facility for late cut provisions as provided under Para 9.3 of HBP for 2009-2014. (C ) In respect of our case for IEIS for the period 1.1.2013 upto 31 .3.2013 as per para 3.11.9 of HBP our application could have been filed upto 12 months from the date of realisation of payments which in this case is dated 20.12.2014 and further 2 years late cut provisions under Para 9.3 of HBP i.e. upto 20.12.2017 where as we have filed IEIS application for quarter 2012-2013 on 22.12.2016 within 2 years on 22.12.2016. (D) Subsequent in view of various High Court s orders DGFT had re- examined this matter in consultation with the Department of Legal Affairs and accordingly issued a Trade Notice No 4 dated 5.5.2016 read with DGFT s earlier Notif No 44 dated 25.9.2013 for lElS application for the period of 1.1.2013 to 31.3.2013. (E ) As per DGFT s Public Notice No 28 dated 25.9.2013 under its para 2 the lEIS application for quarter 1.1.2013 to 31.3.2013 can be filed after 1.4.2014. (F) Our submission is that as per para 3.11.9 of HBP our IEIS application for the period of 1.1.2013 to 31.3.2013 could have been filed within 12 months from the date of realisation of payments of dated 20.12.2014 upto 20.12.2015 and further under 2 years late cut provisions under Para 9.3 of HBP upto 20.12.2017 where same was filed on much before on 22.12.2016 (G) As such the last date of submission of subject IEIS application upto 31.3.2016 as mentioned in PRO committees decision dated 3.9.2019 does not falls under above provisions of Para 3.11.9 and 9.3 of HBP and deserves to be reviewed. (H) Our IEIS application for the period 1.1.2013 to 31 .3.2013 submitted to RA,

Ahmedabad on 22.12.2016 was rejected dated on the grounds of time barred vide their letter No.01/21/92/80026/AM.17 dated 22.12.2016 (Copy enclosed) whereas this could have been allowed with late cut facility in terms of provisions laid down under Para 3.11.9 and 9.3 of HBP upto 20.12.2017 whereas we had submitted much before on 22.12.2016. The main reason for delayed submission of this lEIS application is that the electronic EBRC s were made mandatory w.e.f. 16.8.2012 for all Appendices and Aayaat Niryaat Forms vide DGFT vide a P. N. No 2 dated 5.6.2012 read with P.N. No 8 dated 6.7.2012 and the statement of realisation of export proceeds growth can only be certified by a CA after obtaining E-BRC s uploaded by the Bank.(l) Due to Carona Epidemics our office has remain closed during the year 2020 to 2022 and many of our staff workers had suffered severely due and with great difficulty we collected documents for our subject lEIS application from their residence and submitting a Review Application before PRC for sympathetic consideration. (J) PRC is requested to kindly consider our above justified submission and allow issue of subject lEIS Scrip for quarter of Jan 2013 to March 2013 for Rs. 8.65 Cr approx. without any late cut, in relaxation of Policy provisions at the earliest. Comments of RA and P0-3 were also seen. 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 request. (Action: Applicant)

Case No.111

M/s. Deep International, Maharashtra F.No. HQRPRCAPPLY00000712AM26

Subject: Grant of MEIS, which we could not apply in time due to late issuance of

BROs. This is a defer case of PRO Meeting No.06AM26 held on 04.06.2025 (Case No.46) wherein Committee decided to refer the issue to P0-3 Section. Applicant Statement: The matter was taken up. The entire submission made by the applicant was gone through. We are merchant exporters of Textile fabrics, from Mumbai , since more than 18 years. Our main market of exports is SRI LANKA . We were exporting through 2019-2020 for which we have not claimed MEIS as our BRC?s came quite late say around 2020-2023. A couple of years back Sri Lanka faced foreign exchange crisis. Which is still not in control, but somehow they manage to route some amounts. These were the years when corona pandemic was at its highest. Our regular staff had left us / resigned and went to the native place - never to return. We were unaware whether

applied for MEIS or not. Some BRC?s are yet to come. We request you to allow us to take the licence and when the BRC?s comes we shall apply for transferability. Now, when we have some staff in place, we wish to apply for METS for our past exports. Since we are late to apply, the site is not working, we request you to help us in this rratter and oblige. The shipping bills that are left out? not claimed MEIS are as follows, along with the dates of BRC?s. 'INV.NO. S.B. NO. S.B.DATE S.B.VALUE BRC NO. DATE VALUE IN USD MEIS Dl/231/18-19 2272489 23.02.19 7660200.83 0J620M 10037325 21 .06.23 109364.45 153204 01/238/19-20 4764604 10.06.19 5149512.51 455301MT04558321 25.02.21 75615.80 87068 01/243/19-20 6792804 07.09.19 10269044.81 144981.02 109874 Dl/247/19-20 7243928 27.09.19 4019509.57 00620010035622 22.09.20 57364.33 75363 01/261/19-20 1914562 05.03.20 4742630.77 00620010035822 30.06.21 67194.70 87722 01/271/19-20 5592843 02.10.20 2541867.32 00620M10044025 30.06.22 35265.76 34603 01/275/20-21 6519854 12.11.20 9558302.64 130733.46 122649 TOTAL 6,20,519.52 6,70,483.00 Comments of P0-3 were also seen. Decision: The Committee examined the case based on the submissions made by the firm and discussed the matter at length. After detailed deliberation, it was decided to allow the 04 shipping bills for which the payment was realized on time but the e-BRC was uploaded by the bank after the stipulated time period. The firm shall approach the RA within 30 days from the date of uploading of minutes of meeting for implementation. (Action: Applicant! RA, Mumbai/PC-3 Division)

Case No.112

M/s. Star Exports, Maharashtra F.No, HQRPRCAPPLY00000711AM26

Subject: Grant of METS which we could not apply in time due to late issuance of BROs.

This is a defer case of PRO Meeting No.06AM26 held on 04.06.2025 (Case No.45) wherein Committee decided to refer the issue to P0-3 Section. applicant was gone through. We are merchant exporters of Textile fabrics , from Mumbal ,since more than 25 years. Our main market of exports is SRI LANKA. We were exporting through 2017-2020 for which we have not claimed MEIS as our BRC's came quite late say around 2019-2023. A couple of years back Sri Lanka faced foreign exchange crisis. Which is still not in control, but somehow they manage to route some amounts. These were the years when corona pandemic was at its highest. Our regular staff had left us / resigned and went to the native place - never to return. We were unaware whether applied for MEIS or not. Some BRC's are yet to come. We request you to allow us to take the licence and when the BROs comes we shall apply for

transferability. Now, when we have some staff in place, we wish to apply for MEIS for our past exports. Since we are late to apply, the site is not working, we request you to help us in this matter and oblige. The shipping bills that are left out not claimed MEIS are as follows, along with the dates of BRC?s. INV.NO. S.B. NO. S.B.DATE S.B.VALUE BRC NO. DATE VALUE IN USD MEIS SE/354117-18 6225308 2205.17 5352865.38 4553lMT9908191 02.12.19 84164.55 253747 SF/419 9894153 26.12.18 6435681.84 92667.83 126120 SE/436 5549317 13.07.19 3980484.72 3737C10082919 23.07.19 58843.53 40695 SF7437 5563325 15.07.19 3859204.65 3737C10083619 23.07.19 57061.32 61828 SE!438 5693565 20.07.19 4260965.06 3737C10086819 29.07.19 62965.20 77763 SF/440 5834683 26.07.19 4219103.15 3737C10063720 10.02.20 62441.29 88591 SF7441 5834297 26.07.19 4509814.32 3737010063920 10.02.20 66719.60 97267 SE/442 5972862 01.08.19 5458377.29 00620M10001924 23.02.23 80679.32 109168 SE/444 6312551 17.08.19 10228550.46 146359.70 204570 SE/445 6400833 21.08.19 7670121.03 00620010023821 12.01.21 109888.86 115351 SF/446 6533037 27.08.19 5964367.66 85373.07 143430 SE/447 7000521 18.09.19 9751389.17 137700.34 158793 SF/448 7169680 25.09.19 554176.59 3737010101219 22.10.19 78956.75 130827 SF7450 7461476 09.10.19 11129938.28 158533.51 222598 SF7451 7534305 12.10.19 11096341.39 37370M10000020 25.09.20 158056.62 232663 SE/454 9575483 10.01.20 3788140.87 3737C10064320 10.02.20 54120.64 67039 SE/455 9722685 17.01.20 3446501.55 00620M10055621 09.04.21 49620.93 63730 SF7456 9730168 18.01.20 3406662.93 3737M10009120 10.02.20 49051.40 62125 TOTAL 1593204.46 22,56,305.00. Comments of P0-3 Section were also seen. Decision: The Committee examined the case based on the submissions made by the firm and discussed the matter at length. After detailed deliberation, it was decided to allow only 01 shipping bill for which the payment was realized on time but the e-BRC was uploaded by the bank after the stipulated time period. The firm shall approach the RA within 30 days from the date of uploading of minutes of meeting for implementation. (Action: Applicant/RA, Mumbai/PC-3 Division)

Case No.113

M/s. Champa Purie-Chem Industries, Vadodara F. No. HQRPRCAPPLY00011265AM25

Subject: Request for revajidation of Authorization/Certificate against Advance

Authorization No. 3410046469 dated 09.10.2020, 3411000982 dated 16.08.2021, 3411001548 dated 17.12.2021, 3411001743 dated 31.01.2022, 3411002130 dated 19.04.2022, 3411002559 dated 21.07.2022 and 3411003048 dated 29.11.2022. This is a defer case of PRO Meeting No.22AM25 held on 03.12.2024 & 06.12.2024 wherein Committee decided that the matter may be taken up with Ministry of

Environment, Forest and Climate Change (M0EFC) to ascertain the facts. Thereafter P0-2 may bring the case back to PRC. applicant was gone through. Mercury import against our attached various Licenses (import validity amended up to Oct.2024 in PRC mtg. no. 31/AM24 held on 01.3.2024 (case no. 4) are still pending because we have not received Prior Information Consent (PlC) from the Ministry of Environment (M0EFC), New Delhi within the validity period of our import mercury offer, and now due to the difficulties and hardships we are facing to import the Raw Material (Mercury) used in the production of finished products exported and fulfilled 100% value-wise and quantity-wise. Also, our files are pending for E000 due to non-compliance with import, as the DGFT & MoEFO revised the Mercury import from free to restricted, and to import Mercury, the importer has to get Prior Informed Confirmation (PlC) from MoEFC&CC as per DGFT Notification 24/2015-2020 dtd.09.09.2021. Also, MoEFC grants PlC to the Traders, who make contracts for bulk quantity import with foreign Raw Material exporters and supply in India. DGFT also grants Advance Licence to them. Because of this, we manufacturers, the Actual users are facing problems in getting direct offers from Mercury exporters which help us to clear under our Advance Licences. If we go through the traders, they are not ready to supply and clear our requirements under our Advance licenses. Therefore, we have to pay an extra GST of 18% and custom duty of 5.5% (BCD 5%+ *SWS 10%) where we are eligible to clear this material under advance Licence without duty payment. Hence our pending licence duty-free material cannot be utilized. Therefore, we have been searching for a direct import source. Due to unforeseen and unpredicted circumstances beyond our control, there may be delays in import and clearance under our Advance licenses. Note: DGFT grants the Advance Licence but the MoEFC wants declaration of restriction on Mercury, the scenario of ease of Business being hampered. We businessmen facing very hardship to import against our Advance Licence (in small qty), and not able to import Therefore, we request your good selves to kindly grant us revalidation for a minimum of 5 years from the date of the Licence issuance date or unlimited validity till the import is complete (after fulfillment of the Export obligation) and also, to avoid repeatedly approaching the authority for validity approval from time to time and thereby saving the time and manpower of the Exporter and Govt. officers, Comments of P0-2 Division were also seen. that the applicant has not submitted valid prior consent letter from MoEFC in support of any genuine hardship faced by them. Accordingly, the Committee decided to reject the request. (Action: Applicant)

Case No.114

M/s. Lubi Industries LLP, Ahmedabad F.No. HQRPRCAPPLY000666AM24

Subject: Request for EOP extension and substitution of name and lEO against

Advance Authorization No.0810081260 dated 07.07.2009. This is a review case of PRO Meeting No.22AM25 held on 03.12.2024 & 06.12.2024 (Case No.51) wherein Committee had rejected the case. applicant was gone through. The Original AA holder was amalgamated with this new company holding new lEO number 0812023862. Since, the AA was issued in the name of old company lEO no.0893001457 we are unable to continue Exports without a suitable endorsement to the Authorization. The request for extension of EOP as allowed by the Honble High-court of Gujarat. Manual application was submitted in May'2019 but further proceedings are pending. Report of RA was seen. No Court Order in their favour in respect of subject Authorisation was on record. request. (Action: Applicant)

Case No.115

M/s. Lubi Industries LLP, Ahmedabad F. No. HQRPRCAPPLY000697AM24

Subject: Request for EOP extension and substitution of name and lEO against

Advance Authorization No. 0810083301 dated 01.10.2009. This is a review case of PRO Meeting No.22AM25 held on 03.12.2024 & 06.12.2024 (Case No.50) wherein Committee had rejected the case. applicant was gone through. The Original AA holder was amalgamated with this new company holding new lEO number 0812023862. Since, the AA was issued in the name of old company lEO no.0893001457 we are unable to continue Exports without a suitable endorsement to the Authorization. The request for extension of EOP as allowed by the Hon'ble High-court of Gujarat. Manual application was submitted in May'2019 but further proceedings are pending, Hence, this application. Report of RA was seen. No Court Order in their favour in respect of subject Authorisation was on record.

request. (Action: Applicant)

Case No.116

M/s. Tangerine Design Private Limited, Gurgaon F.No. HQRPRCAPPLY0000I532AM26

Subject: Extension of EOP against 15 Advance Authorisations.

This is a defer case of PRC Meeting No.11AM26 held on 11.09.2025 (Case No.35) wherein Committee decided to defer the case and seek a detailed report from CLA, New Delhi and EGTF Division to take a final decision. applicant was gone through. What Relaxation is required 1) To allow the transfer of 15 unredeemed Advance Authorisations from Tangerine Design Pvt. Ltd (transferor company)( lEG No 0513031278) to Tangerine Skies Pvt. Ltd (transferee company) (lEC No AAGCT3423Q) the entity to whom the business has been transferred on account of Business Transfer Agreement (BTA)I Slump Sale dtd. 17.04.23. c) A relaxation is sought in Para 4.40 (f) of HBP, requesting the EQ Period to be allowed further for 6 months, after the online process of transfer to the transferee company Tangerine Skies Pvt. Ltd. ( IEC No AAGCT3423Q) is completed online on DGFT portal. SI No. Authorisation No. & Date 1 0511007037 Dt. 22.12.2021 2 0511008530 Dt.03.02.2022 3 0511009169 Dt 16.02.2022 4 0511011785 Dt. 12.04.2022 5 0511013090 Dt. 08.06.2022 6 0511013568 Dt. 04.07.2022 7 0511014089 Dt 03.08.2022 8 0511014102 Dt 04.08.2022 9 0511014331 Dt. 17.08.2022 10 0511014730 Dt. 09.09.2022 11 0511014946 Dt. 21.09.2022 12 0511015052 Dt. 28.09.2022 13 0511015535 Dt. 31.10.2022 14 0511016316 Dt. 12.12.2022 15 0511012631 dt 18.052022 RELAXATION IN WHICH FTP!HBP PARA REQD 1) Online transfer as allowed in Para 2.14(e ) and ( f) of HBP 2023 is not functional in DGFT portal in case of Business Transfer 2) PARA 4.40 (f) OF HANDBOOK OF PROCEDURES Justification for Relaxation 1 Tangerine Design Pvt. Ltd (We Company transfer company) have been exporting Leather goods since 2013 . We have been earning the valuable foreign exchange for the country with the export turnover in 2022-23 being 398 crores and 344 crores in 2023-24. We were giving employment to more than 2000 people, continuously training them in skill development. 2 We have been utilizing Advance Authorisation Scheme regularly and have got more than 95 Authorisations redeemed! surrendered. 3 We entered into Business Transfer Agreement (BTA) on 1 7.04.23 with Tangerine Skies Pvt. Ltd. (TSPL, transferee company) wherein our Business was transferred to Tangerine Skies Pvt. Ltd. Business Transfer is also known as Slump Sale. 4 Business Transfer is allowed under Income Tax Provisions The terms, business transfer and

slump sale are used interchangeably and both refer to transfer and sale of an entire business undertaking of the seller on a going concern basis for a lump-sum consideration. Slump sale is purely a tax concept and the Income-tax Act, 1961 (ITA) defines a slump sale under Section 2 (420) 5 Para 2.14( e) of HBP 2023 recognises business transfer where change in constitution of a PAN bases lEO takes place. Para 2.14(f) allows transfer of unredeemed Authorizations from earlier lEO to the new lEG by following online process, subject to RA approval, 6 However, the online process recognises only Merger and not Business Transfer where both the lEGs remain active. Therefore, it is requested that permission may be given for online transfer of above mentioned 15 Advance Authorizations. 7 Due to change in management and handover delays, EO in subject 15 Advance Authorizations could not be completed. Lack of export orders in that period also affected the completion of EO. 8 The business has been fully taken over by TSPL and post transfer, they can now export within 6 months. TSPL has good queries for export orders. The export turnover achieved by Transferee Company in 2023-24 is 344 crores and approximately 576 crores in 2024-25. We are sure that transferee company shall complete the EQ under the above 15 Advance Authorisations if the honourable Committee allows further period of 6 months for balance exports from the date of online transfer on DGFT portal. Comments of RA were also seen. Decision: The Committee went through the statements made by the applicant and discussed the matter at length and decided to request the RA to provide appropriate guidance to the applicant on the issue. (Action: Applicant! CLA, New Delhi)