Minutes of the 205th meeting of Approval Committee

= Minutes of the 205t Unit Approval Committee Meeting of Kandla SEZ held on . 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

a——ooDS5555 Following were present:

1.	Shri. Marut Tripathi		: Joint Development Commissioner,
			KASEZ.
2.	Shri Shrikant Mantri	: Deputy Commissioner ofCustoms,
			Rep. ofCommissioner ofCustoms, Kandla.
3.	Shri. Vishnu Mangnani:		Income Tax Officer,
			Rep. ofJoint Commissioner ofIncome Tax,
			Gandhidham.
4.	Shri. BharatNakum	:	Manager R. M., DIC, Bhuj
		(Video Conferencing mode).
9.	Shri. Himanshu<br>Gunawat	:	Deputy Development Commissioner, KASEZ<br>(Special Invitee)
6.	Shri. Bhanu Jain	:	Deputy Commissioner ofCustoms, KASEZ
			(SpecialInvitee)

Absentees:-

1. Director (Banking) 2. DGFT

2. SDM

205.I Review/Confirmation of the minutes of last meeting (204th UAC) of the Approval Committee: -

Minutes of the last meeting of Unit Approval Committee were confirmed.

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< Minutes of the 205% Unit Approval Committee Meeting of Kandla SEZ held on , 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

AGENDA ITEM NO. 205.1.1

Application for setting up of a Manufacturing unit in KASEZ by M/s. OILCHEM INDUSTRIES PRIVATE LIMITED, PLOT NO.5/14, NCWI ZONE, NARGOL CHAR RASTA, GIDC, SRIRAM, VALSAD, GUJRAT.

A proposal has been submitted by M/s. OILCHEM INDUSTRIES PRIVATE LIMITED, Sriram, Valsad, Gujarat for setting up a unit in Kandla SEZ for manufacturing activity.

Shri Shri Mohan Nanda, Director of the company explained the proposal. Mohan Nanda stated that they are having a unit in DTA at Valsad for manufacturing industrial oil, base oil, grease, etc. and now they propose to set up a manufacturing unit in Kandla SEZ for lubricating oil, industrial oil, base oil, other petroleum products, additives, etc. He further stated that they are having a factory at Valsad since last 3 years and are manufacturing the products in the name of Demol Brand. He further stated that to reduce the transportation cost and other logistic expenses they propose to set up a manufacturing unit in KASEZ wherein two major ports are located nearby and the finished products manufactured in KASEZ will be exported to South Africa, Kenya, Vietnam, etc.

hey propose to set up a manufacturing unit in KASEZ wherein two major ports are located nearby and the finished products manufactured in KASEZ will be exported to South Africa, Kenya, Vietnam, etc.

with The Committee noted that the unit has submitted 4 digit ITC HS Code regard to proposed manufacturing items & proposed raw materials and also submitted that Foreign Exchange outgo will be Nil. Further the Committee noticed huge difference between total income and GST sale reflected in their balance sheet submitted by them in the assessment year 2021-22 & 2022-23 and the same was asked to the unit representative about the reasons of difference. In reply, Shri. Mohan Nanda stated that he will submit the balance sheet but could not explain the reason of difference. The Committee also asked to the unit representative about not submitting complete proposal with details. In reply, Sh. Mohan Nanda stated that their Chartered Accountant has prepared their application for setting up manufacturing unit in KASEZ and they were unaware of the details/documents required to be inserted in the application and stated that they will submit revised application mentioning all the details /documents required.

in KASEZ and they were unaware of the details/documents required to be inserted in the application and stated that they will submit revised application mentioning all the details /documents required. Therefore, the Approval Committee after due deliberation decided to defer their proposal with direction to the applicant to submit their complete proposal for setting up a manufacturing unit along with 8 digit ITC HS code of items proposed and its raw materials after removing all the deficiencies as pointed out during the time of the meeting and also the layout plan showing area demarcated for green belt, list of machinery with approx. cost of machinery, manufacturing process, audited balance sheet of the unit for last three years, ITR of both the directorsfor last two year, working capital | Ke

7 Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

details along with source of funds. Further, the Approval Committee also decided to refer the balance sheet submitted by the unit representative to Income tax authorities for verifying the correctness of their income and reason of difference reflected.

205.2 REQUEST FOR BROADBANDING/ITEM ADDITION

AGENDA ITEM NO. 205.2.1 Addition of Trading activity in their existing Letter of Approval - Request of M/s. Oswal Agrimpex, KASEZ.

of M/s. Oswal Agrimpex, KASEZ is an approved unit for manufacturing BSS Grade or Special Grade Castor Oil, Commercial Grade Castor Oil, Pale Pressed Grade and various other grades of Castor Oil and its Derivatives and Castor Oil Cake/De-oiled Castor Cake in Kandla Special Economic Zone, Gandhidham vide LoA No. KASEZ/IA/005/2013-14 dated 23.01.2015, as amended. LoA Now the said unit has requested for addition of trading activity in their for Manufacturing activity.

had The unit has intimated that due to ongoing paryushan festival they some rituals at temple and hence they could not attend the UAC meeting and requested to accept their request. The Committee noted that the unit has submitted proposal for addition of trading activity in their existing LoA and the items proposed for trading are Castor oils of various grades.

their request. The Committee noted that the unit has submitted proposal for addition of trading activity in their existing LoA and the items proposed for trading are Castor oils of various grades.

The Approval Committee after due deliberation decided to approve the proposal for addition of trading activity in their existing LoA and subject to standard terms and conditions: - 1) None of the items which are restricted or prohibited will be allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) No DTA sale is allowed for the proposed traded items. iii) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per iv) DGFT Import Policy’, the later will prevail. Further, the items will be subjected to the Policy Conditions v) specified in DGFT’s ITC HS Code wherever applicable. The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing aN

: Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

• and trading activity and earmark separate space for both the

• vi) activities with provisions of CCTV & other equipments. Further, the unit will submit separate APRs for their manufacturing and trading.

ding activity and earmark separate space for both the

• vi) activities with provisions of CCTV & other equipments. Further, the unit will submit separate APRs for their manufacturing and trading.

• vii) Further, the unit will maintain separate stock register for manufacturing and trading which will be subject to regular checking by the KASEZ customs authorities.

• vili) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from

• 1x) concerned agencies before undertaking of such activities. Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA.

• x) Further, the unit will give an undertaking that none of the items proposed and its raw materials are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 205.2.2 Request of the unit for the Addition of items under the Trading activity of M/s. APA Enterprise, KASEZ.

with M/s. APA Enterprise (Earlier Voltrix Inc., KASEZ is an approved unit LoA dated 29.06.2020 issued from F. No. KASEZ/1IA/01/2020-21 for Trading Activity of Chemical items to certain terms and conditions enumerated in the aforesaid Letter of Approval, as amended.

Now the said unit has requested for the addition of items under the Trading Activity.

Shri Kishore Matang, Partner of the firm explained the proposal. Shri Matang stated that they are in KASEZ for trading activity and now they propose to include plastic items in their trading activity and the plastic items will be for 100% export. He further stated that they have already started construction work of building in their allotted plot. items The Committee noted that the unit have proposed trading of plastic and the same are not being allowed for trading and warehousing as uniform policy is being adopted by the UAC. Therefore, the Approval Committee after due deliberation decided to reject their proposal for addition of items under the Trading activity.

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Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

AGENDA ITEM NO. 205.2.3

Permission for addition of manufacturing activity in the existing Letter of Approval No.11/2021-22 - Request of M/s. F.N. Impex, KASEZ. & M/s. F.N. Impex, KASEZ, is an approved unit of Warehousing activity Trading activity vide LoA No. 11/2021-22 dated 16.09.2021, as amended. in Now the said unit has requested for addition of manufacturing activity their existing LoA and submitted list of items envisaged undertaking the manufacturing and export of tobacco products. ) the Shri Juned Nathani, Authorised Representative of the firm explained proposal. Shri Juned stated that they are in KASEZ for trading & warehousing activity and now proposed to include manufacturing activity of tobacco products. He further stated that they are having area of 23000 Sq. ft. and they have not done any trading activity till date and only warehousing activity was undertaken by them and now they propose to add manufacturing activity in their existing LoA and the area allotted to them will suffice to undertake manufacturing activity also. made The Committee asked the unit representative as to whether they have separate demarcation of their premises for trading and warehousing activity approved in their LoA. In reply, Shri Juned stated that they have made demarcation of their premises for trading and warehousing activity by marking yellow line between the two activity.

g activity approved in their LoA. In reply, Shri Juned stated that they have made demarcation of their premises for trading and warehousing activity by marking yellow line between the two activity.

The Committee noted that in the past UACs wherein the units were having single LoA for trading and warehousing activity, the UAC has directed the units to comply with the requirements of separate boundary wall and entry & exit gates for each activity and then only their proposal is being considered in the UAC for approval and directed the unit representative to submit layout plan demarcating trading & warehousing activity and also proposed manufacturing activity with separate entry & exit gates for each activities. The Approval Committee after due deliberation decided to defer their proposal with direction to the unit to submit layout plan showing demarcation of trading & warehousing activity and proposed manufacturing activity with separate entry & exit gates for each activities & also submission of application for trade mark registration for the proposed manufactured products. Further, the Committee also directed DC office for physical verification regarding the compliance with regard to physical demarcation of trading& warehousing activities and also proposed manufacturing activity with separate boundary wall/fence for complete demarcation of the area and entry & exit gates for each activity.

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on of trading& warehousing activities and also proposed manufacturing activity with separate boundary wall/fence for complete demarcation of the area and entry & exit gates for each activity.

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Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

AGENDA ITEM NO. 205.2.4 Request of M/s. Garden Foods Corporation, KASEZ for Broad-banding of additional items in manufacturing activity in their existing LoA of manufacturing activity. M/s Garden Foods Corporation, KASEZ is an approved unit for Manufacturing (process Honey), Warehousing Service Activity and Trading Activity and has been issued in LoA No. KASEZ/IA/13/2007-08 dated 24.07.2007, as amended. Foods The Committee noted that on rejection of the proposal of M/s Garden Corporation by the UAC, the unit has gone in appeal and same issue was discussed in the BOA meeting wherein BOA vide agenda item no.120.9 discussed the matter and noted that the appellant has made certain additional submission before BoA which were not earlier produced before the UAC and accordingly, the Board decided to remand the case back to the UAC by setting aside the impugned decision of UAC and directed DC to take a fresh complete proposal including the detailed financial back up plan from the unit for consideration by UAC.

Now the said unit, as per directions of the BoA, has submitted details proposal and requested for broad banding their LOA for addition of items for manufacturing activity.

r consideration by UAC.

Now the said unit, as per directions of the BoA, has submitted details proposal and requested for broad banding their LOA for addition of items for manufacturing activity.

Shri Pankaj Kothari, Manager along with Shri Santhana Gopalan, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Kothari stated that their request for broadbanding of Garnet which were rejected by UAC has been remanded back to DC office by the BoA. Now, as per the direction of the BoA they have submitted the detail proposal submitting therewith brief manufacturing process of items proposed, financial details with source of funds, list of capital goods required for manufacturing two items.

The Committee asked Shri Kothari as to whether they are having Separate demarcation for manufacturing, trading and warehousing activity with separate entry & exit gates for each activity. In reply, Shri Kothari stated that at present they have not demarcated the area for manufacturing, trading and warehousing activity, as their earlier approved manufacturing activity of process honey have been closed and its machinery are lying in one corner of their premises. He further stated that for the proposed manufacturing activity of garnet & other natural abrasive, they will utilize the shed consisting of 678 sq. mtrs. with separate entry & exit gates and adjacent plot area will be utilized for trading and warehousing activity with separate demarcation of boundary wall and entry/exit gates.

sting of 678 sq. mtrs. with separate entry & exit gates and adjacent plot area will be utilized for trading and warehousing activity with separate demarcation of boundary wall and entry/exit gates.

The Committee further asked about the monthly production capacity 5 ON proposed for garnet & other natural abrasiveae mass which was

: Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

already approved to them and as to whether the machinery proposed will suffice for manufacturing proposed items and already approved items. In reply, Shri Kothari stated that they propose to manufacturing 100-120 MT of ramming mass and 400 MT of garnet & other natural abrasive with total monthly capacity of 500 MT. He further stated that 1 unit of sieving machinery and other machines including quality testing lab. Equipments as submitted in their project proposal will suffice for both proposed and existing manufacturing items approved.

it of sieving machinery and other machines including quality testing lab. Equipments as submitted in their project proposal will suffice for both proposed and existing manufacturing items approved.

The Committee asked the unit representatives to submit complete layout plan of space with detailed specification of machines along with its cost and break-up of working capital as to how the said amount has been arrived. The Approval Committee after due deliberation decided to defer their proposal with direction to the unit to submit layout plan showing demarcation of trading & warehousing activity and proposed manufacturing activity with separate entry & exit gates for each activities & break-up of machines along with its cost and capacity, Plant & Machinery estimate with its capacity that 1 machine is sufficient for the proposed manufactured products and existing manufactured products approved. Further, the Committee also directed DC office for physical verification regarding the compliance with regard to physical demarcation of trading& warehousing activities and manufacturing activity with separate boundary wall and entry & exit gates for each activity.

AGENDA ITEM NO. 205.2.5

Addition of Goods under the Trading Activity of the existing LoA - Request of M/s. Jajoo Rashmi Refractories Ltd., KASEZ.

M/s Jajoo Rashmi Refractories Ltd., is an approved unit for authorized operations of Trading activity in Kandla Special Economic Zone with LOA No. 10/2018-19 dated 31.08.2018/04.09.2018, as amended subject to the terms and conditions enumerated in the aforesaid LOA. Now the unit has requested for addition of items in their Trading activity in their existing LoA.

Shri Jamanlal Sharma, Asstt. General Manager of the company appeared before the Committee to explain the proposal. Shri Sharma stated that they proposed to include products in trading activity i.e. calcined petroleum coke which will be procured from domestic market and will be exported to UAE, Kuwait, etc.

The Approval Committee after due deliberation decided to approve the proposal for addition of new items in trading activity in their existing LoA.

Minutes of the 205t Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

The approval shall also be subject to the following standard terms and conditions:

• i) None of the items which are restricted or prohibited will be allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

• li) In case of any discrepancy/mismatch between the above ‘Description of Goods’ as provided by the Unit & ‘Description of

• iii) goods as per DGFT Import Policy’, the later will prevail. Further, no DTA sale is allowed for the approved traded items.

• iv) Further, the items will be subjected to the Policy Conditions v) specified in DGFT’s ITC HS Code wherever applicable. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from

• Vi) concerned agencies before undertaking of such activities. Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA.

• vii) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for Storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action may be initiated against them.

not hazardous or require environmental clearance for Storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action may be initiated against them.

AGENDA ITEM NO. 205.2.6 Request of M/s. Skylink Petrochemicals Pvt. Ltd., KASEZ for warehousing of goods as well as additional raw materials and finished for their authorized operation. M/s. Skylink Petrochemicals Pvt. Ltd, KASEZ is an approved unit for manufacturing activity and warehousing service activity vide Letter of Approval F.No. KASEZ/IA/15/2022-23/7422-25 dated 15.11.2022, as amended.

Now the said unit has requested for addition of items for warehousing service activity and addition of raw materials and finished goods in their existing LoA.

Shri Naval Kishor Aggarwal, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Aggarwal stated that they propose to include 4 items in their warehousing activity and broad-banding of 11 items in their manufacturing activity along with list of 5 items in their raw materials lists. Shri Aggarwal informed that they have been approved earlier for ma a activity and their 3 \

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

nutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

construction work and installation of plant & machinery is in full swing and they want to increase the range of manufacturing items. raw The Committee noted that 2 items proposed for warehousing and 1 unit material for manufacturing item are sensitive in nature and directed the unit representative that the same will not be permitted to them which the representative agreed for not allowing the same. The Committee also directed the unit to submit the flowchart of proposed manufacturing items. The Approval Committee after due deliberation decided to approve the proposal for addition of manufacturing activity except item at Sr. No. 5 from the raw materials list of the proposal/Agenda (subject to unit submitting detailed manufacturing process flow chart for all the manufacturing items Proposed) and also addition of items in warehousing Service activity except items at Sr. No. 3 & 4 of the proposal/Agenda (subject to unit submitting KYC of their clients along with ITR of last 3 years on whose behalf they will warehouse goods) and also subject to standard terms and conditions:

of the proposal/Agenda (subject to unit submitting KYC of their clients along with ITR of last 3 years on whose behalf they will warehouse goods) and also subject to standard terms and conditions:

• i) Any restrictions on import/export of manufacturing items and i) its raw materials will apply. None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/ export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

• ili) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per

• iv) DGFT Import Policy’, the later will prevail. Further, the items will be subjected to the Policy Conditions

• Vv) specified in DGFT’s ITC HS Code wherever applicable. The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing& warehousing service activities and earmark separate space for

• vi) both the activities with provisions of CCTV & other equipments. Further, the unit will submit Separate APRs for their

• vil) manufacturing& warehousing service activities. Further, the unit will maintain separate stock register for manufacturing & warehousing service activities which will be

• vill) subject to regular checking by the KASEZ customs authorities. Further, the unit will obtain registration/clearance/ any other mandatory requirement prescribed under any Act/Rules from

be

• vill) subject to regular checking by the KASEZ customs authorities. Further, the unit will obtain registration/clearance/ any other mandatory requirement prescribed under any Act/Rules from

• ix) concerned agencies before undertaking of such activities. Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA.

; Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

• X) Further, the unit will give an undertaking that none of the items proposed and its raw materials and warehousing items are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action may be initiated against them.

• AGENDA ITEM NO. 205.2.7 Addition of Items under Trading Activity - Request of M/s Tokyo Plast International Ltd., KASEZ.

M/s Tokyo Plast International Ltd., KASEZ is an approved unit for manufacturing of Plastic Thermo ware /Insulated Ware, Vacuum Flasks and Plastic Household Articles and Trading activity in Kandla Special Economic Zone, Gandhidham vide LoA No. KASEZ/1IA/016/2006-07 dated 04.08.2006, as amended. Now the said unit has requested for addition of items in the Trading Activity.

activity in Kandla Special Economic Zone, Gandhidham vide LoA No. KASEZ/1IA/016/2006-07 dated 04.08.2006, as amended. Now the said unit has requested for addition of items in the Trading Activity.

Shri Arun Hajare, Plant Manager along with Shri Manoj Maheshwari, Customs Executive of the company explained their proposal. Shri Hajare stated that they are in KASEZ for manufacturing of thermo ware/insulated ware items and at the time of export of the manufactured items the customers also demand to include plastic items like bottle, flasks etc. which they will not manufacture in their plant and purchase the same from outside which will be exported along with their manufactured products and requested for additional of items in their trading activity.

The Approval Committee after due deliberation decided to approve the proposal for addition of new items in trading activity in their existing LoA. The approval shall also be subject to the following standard terms and conditions:

• 1. None of the items which are restricted or prohibited will be allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

• 1i) In case of any discrepancy/mismatch between the above ‘Description of Goods’ as provided by the Unit & Description of

• ili) goods as per DGFT Import Policy’, the later will prevail. Further, no DTA sale is allowed for the approved traded items.

ove ‘Description of Goods’ as provided by the Unit & Description of

• ili) goods as per DGFT Import Policy’, the later will prevail. Further, no DTA sale is allowed for the approved traded items.

• iv) Further, the items will be subjected ;to the Policy Conditions specified in DGFT’s ITC HS Code w sat

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Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

• v) The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing

• vi) and trading and earmark separate space for both the activities. Further, the unit will submit separate APRs for their

• vii) manufacturing and trading activity. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from

• Vili) concerned agencies before undertaking of such activities. Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to

• 1x) the items approved in LoA. Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous handlingor require environmental clearance for storage/ transmission/ in and if the items are found in negative list or hazardous nature, penal action may be initiated against them.

AGENDA ITEM NO. 205.3.1

Intimation of change in Board of Director & Change in name of the company — Request of M/s. Amar Flavours Pvt. Ltd., KASEZ. M/s Amar Flavours Pvt. Ltd., KASEZ is an approved unit for Manufacturing activity of Pan Masala, Khaini, Jarda Scented Tobacco, Split Betel Nut and Pan Masala Containing Tobacco-Guthka and Trading Activity of Khaini/ chewing tobacco, Jarda Scented Tobacco, Pan Masala & Pan Masala Containing Tobacco vide LoA No.016/2013-14 dated 11.03.2014 as amended from time to time. Now the said unit has intimated about the change in Board of Directors & change in name of the company and further informed that one director Shri Rupesh Ranjan have expired due to heart attack. Further, unit has submitted that due to some business exigency unit is also changing the name of the company from M/s Amar Flavours Pvt. Ltd. to M/s Swan Laxmi Pvt. Ltd. and have provided the Certificate of Incorporation pursuant to change of name issued by the Ministry of Corporate Affairs along with all relevant documents like GST Registration Number, IEC with new name, Pan Number with new name. Shri. Abhinav Abhishek, Director of the company appeared before the Committee to explain the proposal. Shri Abhishek stated that due to demise of one Director there is change in Directors and shareholding pattern of the company and also there is change in name of the company from M/s Amar Flavours Pvt. Ltd. to M/s Swan Laxmi Pvt. Ltd. and requested that the said changes may be taken on record. 11 aw

pattern of the company and also there is change in name of the company from M/s Amar Flavours Pvt. Ltd. to M/s Swan Laxmi Pvt. Ltd. and requested that the said changes may be taken on record. 11 aw

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

oe —eruneeeeercee The Committee further noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of Shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in name of the company from “Amar Flavours Pvt. Ltd.” to “Swan Laxmi Pvt. Ltd.” and change in Board of Directors & shareholding pattern of the company subject to Govt.submission of an Affidavit/Undertaking that no Customs/DRI and any other Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18. 10°2021.

The Committee also directed to forward the case of change in Name/Constitution to the Income Tax Department for necessary action at their end. AGENDA ITEM NO. 205.3.2 Intimation of change from Proprietorship to Partnership in M/s Bonza, KASEZ & change of title Name from M/s Bonza to M/s Bonza Enterprises.

or necessary action at their end. AGENDA ITEM NO. 205.3.2 Intimation of change from Proprietorship to Partnership in M/s Bonza, KASEZ & change of title Name from M/s Bonza to M/s Bonza Enterprises.

dated M/s Bonza, KASEZ is an approved unit with LoA No. 05/2023-24 09.08.2023, for warehousing service activity and Trading Activity subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. of Now the said unit has informed about the change in the constitution the firm from proprietorship firm to partnership firm and change in the name of the firm from M/s Bonza to M /s Bonza Enterprises. No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposal. AGENDA ITEM NO. 205.3.3 Intimation for change in constitution from Proprietorship to Partnership of M/s. La Spirit Liquor Trading Co., KASEZ. M/s. La Spirit Liquor Trading Co., is an approved unit for trading activity in KASEZ. The unit have been granted Letter of Approval No. 018/2010-11 dated 24.08.2010 issued vide F.No. KASEZ/IA/018/2010-11, as amended. 12 \y

Minutes of the 205 Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

Minutes of the 205 Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

Now the said unit has intimated regarding change in constitution from proprietorship to partnership and submitted copy of notarized partnership deed dated 17.11.2023, indemnity bond, copy of pan card of the firm, KYC of new partners viz. PAN & Aadhar Card, Form-G issued from Registrar of Firms and ITR of new partners along with their application. Unit has also informed that new partners have infused capital in the firm to support future business plan of the unit and to Carry on continuous activities by the KASEZ unit.

The proposal of the unit for change in constitution of the firm was discussed in the 197t*hUAC held on 29.12.2023 wherein UAC after due deliberation decided to defer their proposal regarding change in constitution from Proprietorship to Partnership firm and change in name of the firm with direction to examine the issue in detail and to come up with the observations or recommendations.

change in constitution from Proprietorship to Partnership firm and change in name of the firm with direction to examine the issue in detail and to come up with the observations or recommendations.

In the matter, a letter dated 24.06.2024 was written to the Commissioner of Customs, Custom House, Kandla requesting therein to intimate their concern or objections in respect of the request made by M/S La Spirit Liquor Trading Co., KASEZ for change in the constitution from proprietorship to Partnership as the SCN dated 27.10.2023 issued by their office, is pending for adjudication. In response, the Dy Commr (Adj), Kandla Custom vide their letter dated 02.08.2024 intimated that the adjudication proceedings are in progress. This was further confirmed from the Deputy Commissioner of Customs, Kandla, UAC member present in the meeting wherein he has stated that they have no objection in the matter of change in constitution of the firm.

email Further, the departmental counsel i.e. M/s Tandon & Associates vide dated 09.08.2024 was requested for the legal opinion in change in the constitution of the said unit from proprietorship to partnership when one SCN issued against the unit and the proprietor is yet to be adjudicated.

was requested for the legal opinion in change in the constitution of the said unit from proprietorship to partnership when one SCN issued against the unit and the proprietor is yet to be adjudicated. In response, M/s Tandon & Associates vide their letter dated 12.08.2024 opined that as the legal proceedings has already been commenced under provisions of the Customs Act, 1962 vide SCN dated October 27, 2023 against the SEZ unit, proprietor of SEZ unit and beneficial owner of SEZ unit, who were responsible for affairs of firm at relevant point of time during violation/contravention of provisions of Customs Act, 1962, accordingly, subsequent change in constitution of SEZ unit from proprietorship firm to partnership firm would not impact or affect the pending legal proceedings under the Customs Act, 1962. Thus, it is opined that Office of Development Commissioner, KASEZ may place the application of SEZ unit for change in Constitution from proprietorship firm to partnership firm for consideration of the Unit Approval Committee in terms of Instruction No. 109 dated October 18, 2021 and subject to compliance terms and conditions mentioned therein and provisions of the Indian P rtnership Act, 1932.

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

nutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

After considering the legal opinion and taking the opinion of Deputy Commissioner of Customs, Kandla present in the meeting with regard to their letter dated 02.08.2024, the Committee opined that the request of the unit for change in Constitution from proprietorship firm to partnership firm can be considered in terms of Instruction No. 109 dated October 18, 2021.

Shri Sakir Motanwala, existing Proprietor of the firm along with Shri Rajpalsinh Gohil & Harpalsinh Jadeja, Partners being inducted in the firm and Rajveer Safaya, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Rajveer stated that stated that the Proprietor is based at Surat and is not able to look after the day-to-day affairs of the firm and hence the Proprietor has inducted two new Partners in the firm who are locally based persons and further stated that the new . partners have inducted funds in the firm and requested to take the change in constitution of proprietorship firm into partnership firm in records.

ly based persons and further stated that the new . partners have inducted funds in the firm and requested to take the change in constitution of proprietorship firm into partnership firm in records.

The Committee further noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in constitution from proprietorship firm to partnership firm subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021.

The Committee also directed to forward the case of change in Name/Constitution/ partnership /directorship to the Income Tax Department for necessary action at their end. AGENDA ITEM NO. 205.3.4 Intimation for change in constitution from Proprietorship to Partnership and change in name of the unit - M/s. Motan Enterprise, KASEZ. M/s. Motan Enterprise, is an approved unit for trading activity in KASEZ. The unit has been granted Letter of Approval No. 27/2021-22 dated 09.03.2022, as amended.

t - M/s. Motan Enterprise, KASEZ. M/s. Motan Enterprise, is an approved unit for trading activity in KASEZ. The unit has been granted Letter of Approval No. 27/2021-22 dated 09.03.2022, as amended.

Now the said unit has intimated regarding change in constitution from proprietorship to partnership and change in name of the unit. They have submitted copy of notarized partnership deed dated 17.11.2023, indemnity 14 bond, copy of pan card of the firm (M/s.“ Enterprise), KYC of

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

new partners viz. PAN & Aadhar Card, Form-G issued from Registrar of Firms and ITR of new partners along with their application. Unit has also informed that new partners have infused capital in the firm to support KASEZfuture businessunit. plan of the unit and to carry on continuous activities by the The unit has also intimated that the name of the firm is changed from “MOTAN ENTERPRISE” to “SHREE ASHAPURA ENTERPRISE”, was The Committee noted that their proposal for change in constitution discussed in the 197th UAC held on 29.12.2023 wherein UAC after due deliberation decided to defer their proposal regarding change in constitution from Proprietorship to Partnership firm and change in name of the firm till the unit commences its authorized activity in KASEZ. Now the unit has commenced the authorized operations which has been taken on record.

hip to Partnership firm and change in name of the firm till the unit commences its authorized activity in KASEZ. Now the unit has commenced the authorized operations which has been taken on record.

Shri Sakir Motanwala, existing Proprietor of the firm along with Shri Rajpalsinh Gohil & Harpalsinh Jadeja, Partners being inducted in the firm and Rajveer Safaya, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Rajveer stated that stated that the Proprietor is based at Surat and is not able to look after the day-to-day affairs of the firm and hence the Proprietor has inducted two new Partners in the firm who are locally based persons and further Stated that the new partners have inducted funds in the firm and requested to take the change in constitution of proprietorship firm into partnership firm and change in name of the firm in records.

The Committee further noted that Department of Commerce vide Instruction No. 109 dated 18.10.202] has issued guidelines regarding change of name, change of Shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC).

ng pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in name of the firm from “MOTAN ENTERPRISE” to “SHREE ASHAPURA ENTERPRISE” and change in constitution from proprietorship firm to partnership firm subject to submission of an Affidavit / Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021. The Committee also directed to forward the case of change in Name/Constitution / partnership/directorship to the Income Tax Department \ for necessary action at their end. 15 Wh

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. AGENDA ITEM NO. 205.3.5 Intimation for change in the name of the unit and change in Partnership of M/s. Shreeji Polymers (Unit-I), KASEZ.

gh, Development Commissioner, Kandla Special Economic Zone. AGENDA ITEM NO. 205.3.5 Intimation for change in the name of the unit and change in Partnership of M/s. Shreeji Polymers (Unit-I), KASEZ.

M/s. Shreeji Polymers (Unit-I), KASEZ is an approved unit for manufacturing of Recycling of LDPE/HDPE Scrap in to granules, Agglomerates & Lumps etc. in Kandla Special Economic Zone vide Letter of Approval No. KFTZ/IA/1705(A)/97/10787 dated 09-02-1998, as amended. unit Now the said unit has intimated regarding change in the name of the from and change in partnership of the firm wherein one Partner has retired the firm and one new Partner has joined the firm. They have submitted copy of notarized supplementary deed of partnership deed dated 01.08.2024 alongwith their application and also copy of PAN, Aadhar & Passport of new partner. Further, the unit has also submitted Income Tax Returns, Net worth certificate of new Partner, Ledger Account & Bank Statement of Shreeji Polymers (Unit-I) showing the details of financial consideration made by the new partner, Ledger Account & Bank Statement of new partner showing the details of financial consideration made in the firm, Affidavit/Undertaking regarding no DRI /Customs case booked against the firm, Indemnity bond and Form-G issued by Registrar of Firms, Kachchh District, Gandhidham regarding change in partnership firm.

The unit has also intimated that their firm name is changed from “Shreeji Polymers (Unit-I)” to “Navkar Poly Recyclers”.

Firms, Kachchh District, Gandhidham regarding change in partnership firm.

The unit has also intimated that their firm name is changed from “Shreeji Polymers (Unit-I)” to “Navkar Poly Recyclers”.

Shri Jeetendra Jain, Partner along with Shri Prakashchand Jain, Partner being inducted in the firm and Shri Sameer Porwal, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Prakashchand stated that he has been introduced as new Partner in the firm and he has also inducted financial consideration in the firm and requested to take the change in name and change in partnership of the in records.

The Committee further noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in name of the firm from “Shreeji Polymers (Unit-I)” to “Navkar Poly Recyclers” and change in partnership of the firm subject to fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021. SS

irm from “Shreeji Polymers (Unit-I)” to “Navkar Poly Recyclers” and change in partnership of the firm subject to fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021. SS

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. The Committee also directed to forward the case of change in Name/Constitution/ partnership/directorship to the Income Tax Department for necessary action at their end.

AGENDA ITEM NO. 205.3.6 Permission for Enhancement of production capacity- Request of M/s. Transworld Furtichem Pvt. Ltd. (Unit-I), KASEZ.

M/s. Transworld Furtichem Pvt. Ltd. (Unit-I), Plot No. 353 & 367, Sector-IV, KASEZ is an approved unit for Manufacturing of N.P.K. Fertilizers vide Letter of Approval No. KASEZ/IA/024/2004-05 dated 26.10.2004 amended/ extended from time to time.

The proposal of the unit for enhancement of production capacity was placed before 204thUAC meeting held on 30.07.2024 and the UAC decided to defer their proposal with direction to the unit to submit complete proposal along with detailed project report, details of plant & machinery required & source of funding & layout plan showing the green belt area as per Pollution norms.

Now the said unit has submitted detailed project report showing details of plant & machinery, source of funds & layout plan for the proposed area and requested for enhancement of production capacity from 1,44,000 MT to 3,00,000 MT.

tailed project report showing details of plant & machinery, source of funds & layout plan for the proposed area and requested for enhancement of production capacity from 1,44,000 MT to 3,00,000 MT.

Vora Shri Hiren Vora, Manager of the company explained the proposal. Shri to stated that their proposal was deferred in the last UAC with direction submit complete proposal and now they have submitted detailed proposal giving project report for manufacturing along with details of items, capital goods, process flow chart, production capacity, cost & means of finance and detailed layout plan showing green belt area. Shri Vora further stated that they will enhance their production capacity from 1,44,000 MT to 3,00,000 MT by setting up new plant and machinery in their allotted Plot No. 345 & 348, Sector-IV, KASEZ. in The Committee asked the unit representative about the area available their allotted Plot No. 345 & 348, Sector - IV and as to whether they are following the environmental norms by maintaining adequate green belt area as per norms. In reply, Shri Vora stated that area allotted to them at Plot No. 345 & 348 is 12,528 sq. mtrs. wherein for the additional manufacturing activity they have proposed 1,200 Sq. mtr. Green belt area and also they have been allotted garden area outside their unit for maintaining the garden.

The Committee after examining the Show Cause Notice dated 16.10.2023 duly ratified by the 194th UAC meeting regarding not following 17 the pollution norms and are flouting ay related to pollution

The Committee after examining the Show Cause Notice dated 16.10.2023 duly ratified by the 194th UAC meeting regarding not following 17 the pollution norms and are flouting ay related to pollution

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

guidelines observed that the Estate Management may give a report as to whether the unit has maintained the green belt area as per pollution norms of 33% or otherwise. The Committee asked the representative of the unit to submit an Affidavit that the green belt area as per norms are being maintained by the unit as maintaining green belt norms is statutory obligations as per nature of activities being undertaken by the unit. The Approval Committee after due deliberation decided to defer their proposal with direction to the unit to submit revise proposal along with layout plan showing the clear green belt area as per Pollution norms and fulfilled statutory obligation as per SEZ Act & Rules of their present LoA.

AGENDA ITEM NO. 205.3.7

Application for sending the raw material for sub-contracting/job work into DTA unit by the Manufacturing Unit in KASEZ namely M/s. Mukesh Enterprises, D-248-A, G/F, Street No. 10, Laxmi Nagar, Delhi110092.

M/s Mukesh Enterprises is an approved unit for authorized operations for manufacturing activity in Kandla Special Economic Zone with LOA No. 12/2024-25 dated 28.06.2024, as amended subject to the terms and conditions enumerated in the aforesaid LOA. Unit has been granted LOA for manufacturing activity of almonds kernels, walnuts kernels, pistachios, spices mix and garam masala in KASEZ. the Now the unit has requested for amendment of condition no. (xix) of LOA No. 12/2024-25 dated 28.06.2024 and to permit them to allow their raw materials to send for sub-contracting into DTA unit.

No representative of unit appeared before explain the proposal.

the Committee to

The Deputy Commissioner of Customs, KASEZ (Special Invitee) expressed that the unit has been granted LoA dated 28.06.2024 and one of the conditions imposed i.e. condition no. (xix) of the LoA stipulates that the items proposed for manufacturing and the raw materials will not be allowed to be taken out of the Zone for job-work/sub-contracting.

The Committee further noted that the items proposed for job work/sub-contracting are sensitive in nature and there are chances of bringing back lower quality items back in KASEZ instead of superior imported quality items send for job work/sub-contracting. reject Therefore, the Approval Committee after due deliberation decided to work their proposal for sending the raw material for sub-contracting/job into DTA unit. 18 a

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

ree AGENDA ITEM NO. 205.3.8 Ratification in the list of items in Warehousing Service activity on behalf of DTA client/ Foreign clients - Request of M/s. Adinath Warehousing Co, KASEZ.

No. M/s. Adinath Warehousing Co, KASEZ is an approved unit with LoA for warehousing activity, as amended subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. Shri Prakashchand Jain, Proprietor of the unit appeared before the Committee to explain the proposal.

amended subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. Shri Prakashchand Jain, Proprietor of the unit appeared before the Committee to explain the proposal.

The Committee noted that the unit has been issued with LoA for warehousing service activity of all items and the DC office has directed the unit to submit specific list of items which they want to warehouse. unit Further, the Committee perused the list of items submitted by the and noted that some of the items under the Warehousing Service Activity are sensitive in nature which the UAC is not permitting in the recent past and in some items the ITC HS Code does not exist.

Therefore, the Approval Committee after due deliberation decided to approve the items except item at Sr. No. 8 to 11, 13 to 16&19 under the Warehousing Service Activity and directed the DC Office to grant permission for warehousing service activity of items as submitted by the unit in their LoA for warehousing. AGENDA ITEM NO. 205.3.9 Revisit of decision of para 203.3.12 of 2034 UAC meeting held on 28.06.2024 regarding eligibility of Rental Income for the purpose of computation of NFE as per SEZ Act & Rules.

M/s. Adinath Warehousing Co, Plot No.552, New Area, KASEZ is an approved unit with LoA No. for warehousing activity (as amended) subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. Their LoA was valid upto 31.03.2023.

Z is an approved unit with LoA No. for warehousing activity (as amended) subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. Their LoA was valid upto 31.03.2023.

the It is submitted that this office has issued the Show Cause Notice to of unit for sub-letting its premises to M /s Tex Poly Impex wherein storage old and used clothes and manufacturing activity was being carried out and same is yet to be adjudicated. Further, on the subject matter which is “whether rental income collected by the M/s Adinath Warehouse Co., KASEZ from the service recipient to whom premises was given on sub-letting for the unauthorized operations, is eligible/valid for the computation of NFE(Net | 19

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

Foreign Exchange) or otherwise as per SEZ Act & Rules” a Committee with 3 officers was constituted by DC Office, KASEZ to examined the matter. their Now the said Committee vide their report dated 03.06.2024 submitted findings which are mentioned below: - The Committee has submitted that on plain reading of the Rule 53 of SEZ Rules, 2006 it is seen that rental income collected by the M/s Adinath Warehousing Co., KASEZ from the service recipient to whom premises were sublet for unauthorized operations does not appear to be explicitly covered under any of the provisions listed in Rule 53(a) to (k) of the SEZ Rules,2006.

the service recipient to whom premises were sublet for unauthorized operations does not appear to be explicitly covered under any of the provisions listed in Rule 53(a) to (k) of the SEZ Rules,2006. Therefore, prima facie, it seems that NFE collected from subletting for unauthorized operations may not be eligible for inclusion in the computation of NFE.

Further, Committee submitted that to eliminate any ambiguity and definitively ascertain the eligibility of rental income for inclusion in NFE computation from sub-letting for un-authorized operations, it is recommended that a reference may be made to the Ministry/DGFT for necessary guidance and directions.

The said matter was taken up in the 203 UAC meeting held on 28.06.2024 to take the appropriate decision in this matter and the Approval Committee in the 203r4 meeting deliberated on the issue and decided that sub-letting for un-authorised operations cannot be considered for NFE computation and directed the DC office to re-compute the NFE of the said unit and also other such similar units who have sub-letted their premises and if the units are found not achieving positive NFE as per Rule 53 of the SEZ Rules, 2006, action may be initiated against the erring units as per provisions of the SEZ Act, 2005 and SEZ Rules, 2006.

if the units are found not achieving positive NFE as per Rule 53 of the SEZ Rules, 2006, action may be initiated against the erring units as per provisions of the SEZ Act, 2005 and SEZ Rules, 2006.

Now the KASEZIA (Kandla Special Economic Zone Industries Association) has requested to re-visit the decision of 203™UAC and the warehousing service charges received by such warehousing units may be considered for calculation of NFEE so that such units can be saved from avoidable dis-qualification. The KASEZIA has made following submissions for kind reference: (1) As per Rule 53 (h) of SEZ Rules, 2006 the export of service rendered within the SEZ or service rendered in DTA and paid in Free Foreign Exchange or such services received in INR, which are otherwise considered as having been paid for in Free Foreign Exchange by the RBI are to be considered for the purpose of calculating positive NFE. (2) Rule 76 of the SEZ Rules,2006 defines the “services” for the purpose of sub clause (z) of Section; 2 we Act, 2005 which

the RBI are to be considered for the purpose of calculating positive NFE. (2) Rule 76 of the SEZ Rules,2006 defines the “services” for the purpose of sub clause (z) of Section; 2 we Act, 2005 which

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. includes “warehousing". Even the services provided by a warehousing unit to any DTA importer and SEZ units is considered for calculation of achieving positive NFEE provided that the service charges are paid in Free Foreign Exchange. Rule76 also includes rental/leasing service without operator. (3) The warehousing units under Rule 18(5) of the SEZ Rules,2006 can provide warehousing services to any DTA importer as well as any SEZ unit within the same SEZ. In such case the warehousing unit collect warehousing service charges in Free Foreign Exchange. Even if such service charges are received in INR, then also the same is deemed to be considered to have been received in Free Foreign Exchange. The Public Notice No.7/2015-2020 dt.04/06/2016 refers that certain services for which payment is made in INR can be treated as receipt in Deemed Free Foreign Exchange as per guidelines of RB in terms of para 3.08 (c) of FTP 2015-20.

.04/06/2016 refers that certain services for which payment is made in INR can be treated as receipt in Deemed Free Foreign Exchange as per guidelines of RB in terms of para 3.08 (c) of FTP 2015-20.

(4) As per Section 53 of the SEZ Act, 2005 read with Section 7 of the Customs Act, 1962 every SEZ is deemed to be a Port, Airport, ICD and CFS and the services provided in a Port are covered by Appendix - 3E of the Public Notice No. 7/2015-2020 dated 04.05.2016 which covers the warehousing services at Sr. No. XXIII. The decision taken in the 203" UAC meeting is in respect of M/s. Adinath Warehousing Co. and other similarly placed warehousing units. The claim of units is that they have provided warehousing services, however the stand of Department is that services provided were sub-letting/renting. The Department does not deny that the warehousing service charges received in Free Foreign Exchange by the service provider from service recipient are un-authorised. The fact remains that the Foreign Exchange is earned by the warehousing units. has The Committee deliberated on the issue and noted that the KASEZIA cited Section 53 of the SEZ Act, 2005 and Public Notice No. 7/20152020 dated 04.05.2016 issued by DGFT wherein the payment received in Indian Rupees can be treated as receipt in Deemed Free Foreign Exchange as per guidelines issued by the RBI in terms of para 3.08(c) of FTP, 20152020. However, the said Public Notice dated 04.05.2016 of DGFT as contended by the KASEZIA shall not be applicable to the SEZ units as the said Public Notice No.

in terms of para 3.08(c) of FTP, 20152020. However, the said Public Notice dated 04.05.2016 of DGFT as contended by the KASEZIA shall not be applicable to the SEZ units as the said Public Notice No. 7/2015-2020 dated 04.05.2016 is applicable for Services Exports from India Scheme (SEIS). Therefore, the Approval Committee after due deliberation decided to make a reference to the Department of Commerce for guidance as to whether the warehousing service charges received may be considered for 21 \ calculation of NFEE or otherwise. aN

Minutes of the 205 Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. Soeee AGENDA ITEM NO. 205.3.10 Cancellation of Letter of Approval granted to M/s. Tekwud Products Pvt. Ltd, KASEZ for manufacturing activity. M/s. Tekwud Products Pvt. Ltd., KASEZ is an approved unit for Manufacturing Activity of various types of wood plastic composite products (ITC HS Code 44130000) in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/013/2010-11 dated 05.08.2010 dated Pe) MN PAO)INO), as amended and their LoA was valid upto 31.12.2018. their The unit vide letter dated 19.12.2018 has requested for renewal of in LoA. However, they have not submitted application for renewal of LoA Form F1 as per SEZ Rules amended on 19.09.2018 and also reasons for delayed submission of renewal of LoA.

uested for renewal of in LoA. However, they have not submitted application for renewal of LoA Form F1 as per SEZ Rules amended on 19.09.2018 and also reasons for delayed submission of renewal of LoA. Accordingly, DC office vide letter dated 31.12.2018 has requested the unit to submit duly completed application in Form F1 along with requisite document and also detailed justification for delayed submission of renewal request so as to enable this office to process your request further. However, no reply was received from the unit.

Further, the Specified Officer of the Customs vide their report dated 12.10.2023 reported that Specified Officer of Customs, Shri A.K. Singh, Appraising Officer of P&I, Shri Revti Raman Meena, AO, Shri Yogesh Anand, PO(P&I) and Shri Sathwik, P.O.(P&I) visited the premises of M/s Tekwud Products Pvt. Ltd., KASEZ and reported that at Plot No. 438-A, Sector-IV, KASEZ there is huge stock of import material viz. Plastic Agglomerates, Plastic Regrind, Plastic Lumps, Decorative items etc. were found. Further, the goods belongs to adjacent unit, namely, M/s. Mahamaya Construction & Engineer, Plot No. 438-A2, Sector-IV, KASEZ, a warehousing unit. Further, Specified Officer of Customs, also mentioned in his report that it appears that the noticee has leased/rented out their premises to M/s. Mahamaya Construction & Engineer for storing duty free imported goods and whole activity found at the time of visit as unauthorized activity. Based on the report of the Specified Officers of KASEZ, DC office had issued Show Cause Notice No.

ing duty free imported goods and whole activity found at the time of visit as unauthorized activity. Based on the report of the Specified Officers of KASEZ, DC office had issued Show Cause Notice No. KASEZ/IA/013/2010-11 dated 02.11.2023 to M/s. Tekwud Products Pvt. Ltd., KASEZ for sub-letting of their premises and the unit representative appeared for personal hearing and also submitted written reply. Further, with regard to renewal of their LoA, the unit has never submitted their renewal application in Form Fl and hence their LoA was not renewed from 01.01.2019 and as such the LoA of the unit has expired on 01.01.2019. \

: Minutes of the 205% Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

The Committee deliberated on the issue and noted that the unit’s activities are not in consonance with the objectives laid down under Section S of the SEZ Act, 2005 and Show Cause Notice dated 02.11.2023 has been issued to the unit for sub-letting of their premises and also for cancellation of LoA under Section 16 of the SEZ Act, 2005. Thus, this is a fit case for cancellation of their LoA under Section 16 of the Act for violation of terms and conditions of LoA and its obligation as laid down in the SEZ Act and Rules made thereunder.

, this is a fit case for cancellation of their LoA under Section 16 of the Act for violation of terms and conditions of LoA and its obligation as laid down in the SEZ Act and Rules made thereunder.

Therefore, the Approval Committee after due deliberation decided to cancel the LoA issued to the unit and authorised the Development Commissioner, KASEZ being the Adjudicating Authority to adjudicate the Show Cause Notice dated 02.11.2023 issued to the unit.

AGENDA ITEM NO. 205.3.11 Cancellation of Letter of Approval granted to M/s. J. M. Baxi & Co., KASEZ for warehousing service activity. M/s. J. M. Baxi & Co., KASEZ is an approved unit for warehousing Service activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/041/2010-11/685 dated 29.11.2010, as amended and their LoA was valid upto 28.11.2020. their The unit vide letter dated 09.11.2022 has requested for renewal of due LoA for further period of five years from 29.11.2020 citing reasons that to frequent change in the local managerial staff they could not make the application in advance and requested to condone the delay in making the application for renewal of the LoA.

ing reasons that to frequent change in the local managerial staff they could not make the application in advance and requested to condone the delay in making the application for renewal of the LoA.

their As the unit was without any activity since a long time and submitted renewal application after a gap of about two years from the date of expiry of their LoA, the DC office has decided to conduct verification of the unit’s premises to check sub-letting or any other contraventions made by the unit from the Customs officer before carrying out the process of cancellation of LoA of the unit. J. The Customs officer, KASEZ has submitted Inspection Report of M/s. M. Baxi & Co., KASEZ wherein it has been noticed that the premises is closed from outside anda lot of shrubs/wild grass has grown in front of the unit’s premises. The shed in front of the outer wall is broken and in a very dilapidated condition. The shutters are locked/jammed and it seems that they have not been opened since long. From the outside, the entire premises look very old/dirty and in a very bad condition. From the above facts it seems that unit has been deserted and is not in use since very long time.

The Committee deliberated on the issue and noted that the unit’s activities are not in consonance with the objectives laid down under Section aN

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

nutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

5 of the SEZ Act, 2005. Thus, this is a fit case for cancellation of their LoA under Section 16 of the Act for violation of terms and conditions of LoA and its obligation as laid down in the SEZ Act and Rules made thereunder. the Therefore, the Approval Committee after due deliberation authorised Development Commissioner, KASEZ being the Adjudicating Authority to initiate action against the unit by issuance of Show Cause Notice.

AGENDA ITEM NO. 205.3.12 Cancellation of Letter of Approval granted to M/s. Pet Plastics Ltd., KASEZ for warehousing service activity.

M/s. Pet Plastics Limited, KASEZ is an approved unit for manufacturing and trading activity in Kandla Special Economic Zone vide Letter of Approval No. 8/13/88-FTZ dated 01.11.1988, as amended and their LoA was valid upto 07.12.2020.

for The unit vide letter dated 10.09.2020 and 05.10.2020 has requested renewal of their LoA for further period of five years from 08.12.2020 citing reasons that due to the seized goods which were deteriorated and due to financial situation of the company they could not start their activities in KASEZ in their last five year block period and requested for renewal of their LoA.

ods which were deteriorated and due to financial situation of the company they could not start their activities in KASEZ in their last five year block period and requested for renewal of their LoA.

The unit request was processed in file for renewal of their LoA for further period of 5 years from 08.12.2020 and as the unit has not achieved positive NFE in their last five year block period, Show Cause Notice dated 21.01.2021 was issued to the unit and the same was adjudicated vide O-I-O No. KASEZ/09/2021-22 dated 24.09.2021 imposing penalty of Rs. 10,000/which the unit has paid vide their letter dated 27.09.2021.

Thereafter, their request was processed for renewal of their LoA for further 5 years period from 08.12.2020 and the Estate Management Section has reported that the unit is having pending lease rent and user charges to the tune of Rs. 7,18,718/- for the period upto 30.09.2021 and accordingly, letter dated 28.10.2021 was issued to the unit requesting the unit to clear all pending rental dues so as to enable DC office to consider their request for renewal of their LoA. However, the unit never paid the pending rental dues and hence their LoA was not renewed from 08.12.2020 and as such the LoA of the unit has expired on 08.12.2020.

request for renewal of their LoA. However, the unit never paid the pending rental dues and hence their LoA was not renewed from 08.12.2020 and as such the LoA of the unit has expired on 08.12.2020.

The Committee deliberated on the issue and noted that the unit’s activities are not in consonance with the objectives laid down under Section S of the SEZ Act, 2005. Thus, this is a fit case for cancellation of their LoA under Section 16 of the Act for violation of terms and conditions of LoA and its obligation as laid down in the SEZ Act and Rules made thereunder. 24 ay

'

Minutes of the 205 Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. the Therefore, the Approval Committee after due deliberation authorised Development Commissioner, KASEZ being the Adjudicating Authority to initiate action against the unit by issuance of Show Cause Notice.

AGENDA ITEM NO. 205.3.13 Issuance of O-I-O with regard to SCNs issued to Kandla SEZ units CauseThe Committee was briefed that the following units were issued Show Notices and the same was also ratified by the UAC in its earlier meeting: -

O with regard to SCNs issued to Kandla SEZ units CauseThe Committee was briefed that the following units were issued Show Notices and the same was also ratified by the UAC in its earlier meeting: -

|No.|Nameofthe|Unit |Show Cause Notice No.|Issueinbrief<br>& Date|Unit |Show Cause Notice No.|Issueinbrief<br>& Date|Unit |Show Cause Notice No.|Issueinbrief<br>& Date|Unit |Show Cause Notice No.|Issueinbrief<br>& Date|
|---|---|---|---|---|---|
|1.||Adinath<br>Warehousing||KASEZ/IA/007/2010- <br> Co. | 11 dated 20.09.2023||| Contravention<br>of<br>provisions of Rule 18(5) of|
||||||SEZ Rules, 2006 and have|
|2.||Bajaj<br>Warehousing<br>Services|||KASEZ/IA/026/2010- <br>11 dated 02.11.2023|sub-letted their premises<br> |Violation<br>of<br>terms<br>and<br>conditions<br>of<br>LoA<br>and<br>BLUT<br>-<br>unauthorized|
||||||activity<br>-<br>leased/<br>rented|
|3.|HRJ<br>Warehousing<br>Services|||KASEZ/IA/047/2010- <br>11 dated 06.11.2023|out their premises<br> |Violation<br>of<br>terms<br>and<br>conditions<br>of<br>LoA<br>and<br>BLUT<br>-_<br>unauthorized|
||||||activity<br>-<br>leased/<br>rented|
|4.

47/2010- <br>11 dated 06.11.2023|out their premises<br> |Violation<br>of<br>terms<br>and<br>conditions<br>of<br>LoA<br>and<br>BLUT<br>-_<br>unauthorized|
||||||activity<br>-<br>leased/<br>rented|
|4. |Lohadia<br>Warehousing<br>Company||||out their premises<br>KASEZ-IA1/106/2022- |Violation<br>of<br>terms<br>and<br>SEZ-KANDLA<br>dated |conditions<br>of<br>LoA<br>and<br>07.11.2023<br>BLUT<br>-_ unauthorized||
||||||activity<br>-<br>leased/<br>rented|
|o:|Shanlok<br>International|||out their premises<br>KASEZ-IA1/88/2022-<br>|Violation<br>of<br>terms<br>and<br>SEZ-KANDLA<br>dated |conditions<br>of<br>LoA<br>and<br>07.11.2023<br>BLUT<br>- _— unauthorized||
||||||activity<br>-<br>leased/<br>rented|
||||||out their premises|
||TexpolyImpex|||KASEZ/IA/1601/95/6 <br>9-A dated 08.11.2023||Violation<br>of<br>terms<br>and<br>conditions<br>of<br>LoA<br>and|
||||||BLUT<br>- — unauthorized|
||||||activity.|
|7.|S.<br>Warehousing<br>Trading<br>(Unit-I)|R. |KASEZ-IA1/43/2023- <br>&| SEZ-KANDLA<br>dated|<br>Co. |11.01.2024|||| Violation<br>of<br>terms<br>and<br>|conditions<br>of<br>LoA<br>and<br>BLUT<br>- — unauthorized<br>activity<br>- leased/<br>rented|
|.8._||outtheir premises<br> Sky Enterprises_|KASEZ/IA/02/2009-10<br>| Violation of terms and|<br>©<br>M&A<br>D|||||

Minutes of the 205t Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

inutes of the 205t Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

dated	01.04.2024	conditions	conditions	of<br>LoA<br>and
		BLUT	-_	unauthorized
		activity	-	leased/<br>rented
		outtheir	premises

in The members of the UAC unanimously agreed on the issues discussed the SCNs in view of the contravention made therein.

The Approval Committee authorised the Development Commissioner, KASEZ to adjudicate the above cases which are pending for adjudication and initiate appropriate action by imposition of appropriate penalty or other suitable action taking into consideration the contraventions involved on a case to case basis.

TABLE AGENDA ITEM NO. 205.4.1 Cancellation of Letter of Approval granted to M/s. Kandla Exim Pvt. Ltd. (Unit-II), KASEZ for Trading and Warehousing Service activity.

M/s. Kandla Exim Pvt. Ltd. (Unit-II), KASEZ is an approved unit for Trading and Warehousing Service Activity of 36 items consisting of ready to eat food, chocolate, biscuits & cookies, dates, cashew, almond, walnut, chilly powder, tea, etc. in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/41/2020-21 dated 15.03.2021, as amended and their LoA was valid upto 14.03.2022.

ashew, almond, walnut, chilly powder, tea, etc. in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/41/2020-21 dated 15.03.2021, as amended and their LoA was valid upto 14.03.2022.

The unit vide letter dated 06.04.2023 have intimated date of commencement of authorised activity as 12.03.2022 and submitted copy of Shipping Bill and further vide their letter dated 02.05.2023 submitted copy of BRC for the said shipping bill in support of their claim of commencement of Authorised Activity. The officers of DC office has visited the premises of the unit and it was noticed that the premises allotted to the unit is just an open plot with display board of the unit. There is no construction on the said premises even the plot is not levelled and clean. Based on the visit report, DC office had issued Show Cause Notice No. KASEZ/IA/41/2020-21 dated 18.09.2023 to M/s. Kandla Exim Pvt. Ltd. (Unit-II), KASEZ for non-implementation of the project within the specified limit of one year as stipulated in condition (vi) of LoA. Further, without implementation of the project, it seems to be not possible for them to carry out any authorized operation from the said premises as it is open plot without any construction. and The unit representative appeared for personal hearing on 22.11.2023 also submitted written reply. In their written submission and during the 26 Y\ personal hearing the unit representative hasaN they have requested

ntative appeared for personal hearing on 22.11.2023 also submitted written reply. In their written submission and during the 26 Y\ personal hearing the unit representative hasaN they have requested

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

for temporary sharing permission to share the premises of their sister concern (M/s. Kandla Exim Pvt. Ltd. (Unit-I)) and also submitted building plan for approval so that they can start construction activity in their allotted plot No. 72/A, Sector-II, KASEZ.

The request of the unit for temporary sharing was taken up for consideration in the 47 Authority meeting of KASEZ Authority held on 10.02.2022 wherein the Authority has decided to reject their request for temporary sharing of space their sister concern Unit-I. Further, the building plan submitted by the unit was also approved and the same was intimated to the unit in January, 2024, however it has been noticed that till date the unit has not started construction work in their allotted plot No. 72/A, Sector-II, KASEZ.

ved and the same was intimated to the unit in January, 2024, however it has been noticed that till date the unit has not started construction work in their allotted plot No. 72/A, Sector-II, KASEZ.

The Committee deliberated on the issue and noted that the unit’s activities are not in consonance with the objectives laid down under Section 5 of the SEZ Act, 2005 and Show Cause Notice dated 18.09.2023 has been issued to the unit non-implementation of the project within the specified limit of one year as stipulated in condition (vi) of LoA and also for cancellation of LoA under Section 16 of the SEZ Act, 2005. Thus, this is a fit case for cancellation of their LoA under Section 16 of the Act for violation of terms and conditions of LoA and its obligation as laid down in the SEZ Act and Rules made thereunder. Therefore, the Approval Committee after due deliberation decided to cancel the LoA issued to the unit and authorised the Development Commissioner, KASEZ being the Adjudicating Authority to adjudicate the Show Cause Notice dated 18.09.2023 issued to the unit. TABLE AGENDA ITEM NO. 205.4.2 Illegal Import of Arecanut by M/s. Shiv Trading Co, KASEZ. M/s. Shiv Trading Co., is an approved unit for trading and warehousing activity in KASEZ. The unit have been granted Letter of Approval No. 12/2020-21 dated 21.09.2020 issued vide F-.No. KASEZ/IA/12/2020-21, as amended.

., is an approved unit for trading and warehousing activity in KASEZ. The unit have been granted Letter of Approval No. 12/2020-21 dated 21.09.2020 issued vide F-.No. KASEZ/IA/12/2020-21, as amended. The Committee was informed that Office of the Principal Commissioner of Customs, Custom House, Mundra Port vide its letter dated 02.09.2024 has informed that as per NCTC alert, Mundra Customs has put on hold the consignment imported from UAE under IGM No. 2383847 dated 29.07.2024 comprising of two 40-foot containers under Bill of Lading No. VASJEAMUNO12089 dated 25.07.2024 and this consignment was unloaded at Mundra Port and destined for Kandla SEZ. The warehouse Bill of Entry for this consignment was filed on 20.08.2024 by M/s. Shiv Trading Co., KASEZ and declared items for this consignment was “PVC regrind”. 27 ~.

Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on : 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

tes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on : 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

However, upon examination by SIIB Section at Mundra, it was discovered that the containers were filled with Areca Nuts, instead of PVC regrind and the 54 MTs Areca Nuts were packed in gunny bags and further concealed within Jumbo bags. been The Committee deliberated on the issue and noted that the unit has indulged in un-authorized activity as reported by the SIIB Section of Mundra Customs and decided to initiate action for cancellation of their LoA under Section 16 of the Act for violation of terms and conditions of LoA and its obligation as laid down in the SEZ Act and Rules made thereunder. the Therefore, the Approval Committee after due deliberation authorised Development Commissioner, KASEZ being the Adjudicating Authority to initiate action against the unit by issuance of Show Cause Notice and decide on further course of action against the said unit. Further, the Committee also noted that the request of M/s. Shiv Trading Co., KASEZ for change in constitution of the firm from Proprietorship to Partnership and change in name of the unit was approved by the UAC as per item no. 198.2.6 of minutes of the 198th UAC meeting of KASEZ held on 25.01.2024 and the DC office has kept the permission letter on hold as Directorate of Revenue Intelligence, Gandhidham Regional Unit has intimated that it has come to their notice that M /s. Shiv Trading Co.

24 and the DC office has kept the permission letter on hold as Directorate of Revenue Intelligence, Gandhidham Regional Unit has intimated that it has come to their notice that M /s. Shiv Trading Co. KASEZ has applied for change in constitution and brought to DC office notice that a case is booked by DRI, Gandhidham against M/s. Shiv Trading Co., KASEZ under which the SCN will be issued in due course. Therefore, the Approval Committee after due deliberation directed the DC office to keep on hold the change in constitution & change in name approved by UAC in its 198% meeting and the same may also be informed to the unit.

TABLE AGENDA ITEM NO. 205.4.3 Restoration of authorised operations of M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ.

is M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ an approved unit for Trading and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/05/2022-23 dated 20.06.2022, as amended.

The Ahmedabad Zonal Unit, Directorate of Revenue Intelligence, Ahmedabad intimated DC office that information received indicated that the warehouse units i.e. M/s. Summit India Water Treatment and Services Ltd., KASEZ are indulged in the illicit activity of smuggling of Areca Nuts and are importing Areca Nuts by mis-declaring the same as PP Granules and PP Agglomeration from the UAE. 28 AN

’

rvices Ltd., KASEZ are indulged in the illicit activity of smuggling of Areca Nuts and are importing Areca Nuts by mis-declaring the same as PP Granules and PP Agglomeration from the UAE. 28 AN

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Minutes of the 205% Unit Approval Committee Meeting of Kandla SEZ held on : 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

Based on the information DRI had put on hold consignment and examined under Panchnama dated 05.08.2023 and during the examination the cargo was found to be Areca Nuts whereas item declared in IGM was PP Granules. The said cargo was seized under the provisions of the Customs Act, 1962 and other allied acts and handed over to the representative CFS for safe custody and in the matter one person have been arrested. As the unit had been indulged in un-authorized activity, DC office had suspended their SEZ Online operations at the relevant point of time. allow Later, the unit has requested for revocation of their suspension and to to them to resume their authorized operations. The matter was referred the DRI, Ahmedabad and _ the DRI, Ahmedabad vide letter dated 11.01.2024 has intimated that DRI has not issued any letter for holding the clearance from warehouse of M/s. Summit (India) Water Treatment and Services Ltd. and hence considered view with regard to clearing of goods may be taken in the matter in accordance with SEZ Act & Rules, read with the provisions of Customs Act and Rules thereof.

and Services Ltd. and hence considered view with regard to clearing of goods may be taken in the matter in accordance with SEZ Act & Rules, read with the provisions of Customs Act and Rules thereof. Based on the DRI letter, the DC office had issued directions to the Deputy Commissioner of Customs, KASEZ vide note dated 08.02.2024 that the Competent Authority has accorded permission for release of material of importer stocked in unit’s premises. However, no other transactions are to be permitted in respect of the above-mentioned unit except the material of importer stocked may be released. Now, the unit has requested for restoration of their all authorised activity i.e. import, export & DTA sale and the said matter was discussed in brief by the Committee.

The Approval Committee after due deliberations decided to conduct physical inspection of the unit premises and the Deputy Commissioner of Customs, KASEZ suggested the team of two officers to get the inspection done. The Committee directed that the team may visit the unit’s premises to examine the present activity being undertaken in the unit and submit the report to the DC office for further course of action to be taken. Renewal of Letter of Approvals of KASEZ units: The Committee also reviewed the decision taken in the 203rd UAC meeting held on 28.06.2024 regarding renewal of Letter of Approval applications in Form F1 received from the KASEZ units wherein it was decided that apart from imposing penalty of Rs.

n the 203rd UAC meeting held on 28.06.2024 regarding renewal of Letter of Approval applications in Form F1 received from the KASEZ units wherein it was decided that apart from imposing penalty of Rs. 50,000/- if the unit submits renewal request before expiry of LoA date but not within 2 months and penalty of Rs. 1,00,000/- if the unit submits renewal request after expiry of LoA date then apart from Rs. 1,00,000/- penalty, additional penalty of Rs. 29 QL

: Minutes of the 205th Unit Approval Committee Meeting of Kandla SEZ held on : 03.09.2024 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

S00 per day shall also be imposed from the unit till the date the unit submits their renewal application in Form F1. The Committee deliberated on the issue and was of the view that relaxation may have to be given to the manufacturing and trading units.

the Therefore, the Approval Committee after due deliberation authorized Development Commissioner to take a call for relaxation of penalty and consider the same on a case to case basis taking into consideration that there should not be any case pending against the said unit and no rental or other dues should be pending with unit and application should have been received in complete form at least minimum 20 days before expiry of LoA.

case pending against the said unit and no rental or other dues should be pending with unit and application should have been received in complete form at least minimum 20 days before expiry of LoA.

have The Committee also directed the DC office that the units who been granted approval in the UAC may be given 3 weeks’ time to submit the requisite documents/undertaking otherwise the approval granted by the UAC will be liable for cancellation.

Notwithstanding to the decisions of the Committee, if the DC Office/Approval Committee notices any instance of default in rent or pending legal proceedings as on date of decision of the Committee or any legal proceedings that may be initiated after the decision of the Committee against the unit/firm/ company and/or its Proprietor/ Partner/Director, which has a bearing on the decision taken/LoA issued to the firm in any manner, the LoA granted will be liable for cancellation including action under the FT (D&R) Act and necessary action will be taken against such units in terms of applicable provisions of law.

The meeting ended with a vote of thanks to the Chair.

Development(Di sm i ssionerngh Kandla Special Economic Zone

30