Minutes of the 223rd meeting of Approval Committee

Minutes of the 223rd Unit Approval Committee Meeting of Kandla SEZ held on 29.01.2026 at 15:00 hrs under the Chairmanship of Shri Dnyaneshwar Bhalchandra Patil, Development Commissioner, Kandla Special Economic Zone. Following were present:

1. Ms. Rajtanil Solanki : Joint Development Commissioner, KASEZ.
2. Shri. Rajesh Jatve : FTDO, Office of Jt. DGFT, Rajkot. (Video Conferencing mode).
3. Shri. D. Srikanth : Assistant Commissioner of Customs, Rep. of Commissioner of Customs, Kandla. (Video Conferencing mode).
4. Shri. Bharat Nakum : Manager R. M., DIC, Bhuj (Video Conferencing mode).
5. Shri. Darshan Gattani : Deputy Development Commissioner, KASEZ (Special Invitee)
6. Shri. Bhanu Jain : Deputy Commissioner of Customs, KASEZ (Special Invitee) Absentees:-
7. Director (Banking)
8. I.T.
9. SDM 223.I Review/Confirmation of the minutes of last meeting (222nd UAC) of the Approval Committee:- Minutes of the last meeting of Unit Approval Committee were confirmed. 1 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

minutes of last meeting (222nd UAC) of the Approval Committee:- Minutes of the last meeting of Unit Approval Committee were confirmed. 1 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

223.1

NEW UNIT APPLICATION

AGENDA ITEM NO. 223.1.1 Application for setting up of a Trading and Warehousing unit in KASEZ namely M/s. Abundance Exim Pvt. Ltd., B-22A, 3rd Floor, Kailash Colony, New Delhi - 110048. A proposal has been submitted by M/s. Abundance Exim Pvt. Ltd., New Delhi for setting up a unit in Kandla SEZ for trading and warehousing activity. Shri Savya Nebhraj Baweja, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Baweja stated that they propose to set up a trading and warehousing unit in KASEZ. The Committee was informed that Kandla SEZ Authority in its 64th Authority meeting held on 13.01.2026 had decided that auction through MSTC/CPPP for the vacant sheds/plots/SDFs may be initiated and the said auction will be open for all who are interested in setting up of units in KASEZ, however, the prospective entrepreneurs should submit their proposal in MSTC or CPPP portal which will be scrutinized by the DC office and only if the proposal is found satisfactory, they will be eligible for participating in auction of KASEZ premises.

STC or CPPP portal which will be scrutinized by the DC office and only if the proposal is found satisfactory, they will be eligible for participating in auction of KASEZ premises. UAC directed to issue immediately the execative order regarding this. The Approval Committee after due deliberation decided to reject their proposal for setting up a unit in KASEZ with direction to the applicant to first obtain the premises through auction after following due procedure and then come up in the UAC meeting for issuance of Letter of Approval for setting up a unit in KASEZ. The Approval Committee further directed the DC office not to process any new unit proposals in the UAC meeting until the prospective entrepreneurs participate in the auction process and obtain premises for setting up unit in KASEZ. 223.2 REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 223.2.1 Request for addition of additional items in our LoA for Trading Activity – Request of M/s. Euro Line Shipping (I) Pvt. Ltd. M/s. Euro Line Shipping (I) Pvt. Ltd. is an approved unit for Trading and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No.25/2009-10 dated 09.11.2009, as amended. 2 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

Trading and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No.25/2009-10 dated 09.11.2009, as amended. 2 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

Now the said unit has requested for addition of new items in their LoA for Trading activity. Shri Karan Pandit, Authorised Representatives of the firm appeared before the Committee to explain the proposal. Shri Pandit stated that they have requested for addition of new 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 subject to payment of outstanding rental dues & subject to 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. 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 DGFT Import Policy’, the later will prevail. iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.

t & ‘Description of goods as per DGFT Import Policy’, the later will prevail. iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. v) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. vi) 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 at the time of import/export/DTA procurement of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. viii) 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 listor hazardous in nature, penal action will be initiated against them. 223

.3 MISCELLANEOUS ITEMS

AGENDA ITEM NO. 223.3.1 Proposal of S. R. Warehousing & Trading Co. for change in the Partnership of the Firm and shareholding of the partners 3 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

EM NO. 223.3.1 Proposal of S. R. Warehousing & Trading Co. for change in the Partnership of the Firm and shareholding of the partners 3 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

M/s. S. R. Warehousing & Trading Co., KASEZ is an approved unit with LoA No. KASEZ/IA/012/2011-12/3181 dated 17.06.2011 for Warehousing service activity, as amended. Now the said unit has intimated regarding change in partners of the firm due to death of one of the Partner and submitted Partnership Deed dated 24.07.2025, death certificate of deceased Partner, Affidavit from Legal heir of deceased partner for not continuing as Partner in the firm and has also submitted copy of Form-G issued by Register of Firms. Shri Ramesh Shah, Partner of the firm appeared before the Committee to explain the proposal. Shri Shah stated that due to death of one of the Partner there is change in partnership firm wherein the existing 3 partners has taken over the shares of deceased partner and have also paid the wife of deceased partner the share capital of deceased partner. The Committee 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).

ansfer 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 take on record the proposal of change in partnership of the firm subject to submission of Indemnity bond & 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. 223.3.2 Request for change of Unit name from M/s Easy Warehousing to M/s Eco Plastics (Warehousing Division). M/s. Easy Warehousing is an approved unit for Free Trade and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/07/2009-10 dated 10.06.2009, as amended. Now the said unit has requested for change of name of their unit from M/s Easy Warehousing to M/s Eco Plastics (Warehousing Division). 4 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

amended. Now the said unit has requested for change of name of their unit from M/s Easy Warehousing to M/s Eco Plastics (Warehousing Division). 4 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

Shri Harmeet Singh Kohli, Proprietor of the firm appeared before the Committee to explain the proposal. Shri Kohli stated that he is Proprietor in M/s. Easy Warehousing and M/s. Eco Plastics and having same PAN and IEC for both the proprietary firms. He further stated that in M/s. Easy Warehousing they are indulged in warehousing activity of plastic items and in M/s. Eco Plastics they are engaged in manufacturing activity of plastic items from imported waste/scrap. He further stated that separate LoA will be maintained for warehousing and plastic recycling activity & both the activities will be carried out from separate premises & there will be no mixing of warehousing activity with manufacturing activity. The Committee 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).

ansfer 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 “Easy Warehousing” to “Eco Plastics (Warehousing Division)” 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. 223.3.3 Request of M/s. Liladhar Pasoo Forwarders Pvt. Ltd., KASEZ for approval of addition of items in their warehousing service activity on behalf of DTA Clients. The Committee noted that M/s. Liladhar Pasoo Forwarders Pvt. Ltd., KASEZ has requested for permission for warehousing activity of additional items. Shri Nagendra Shukla, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Shukla stated that they have requested for warehousing of additional items.

Nagendra Shukla, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Shukla stated that they have requested for warehousing of additional items. The Committee after due deliberation decided to permit the addition of 67 items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse 5 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to the unit fulfilling NFE criterion and also subject to following conditions: i) 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. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. iv) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. v) In case of any discrepancy/mismatch between the ‘Description

of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. v) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. vii) 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. viii) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. ix) 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 will be initiated against them. AGENDA ITEM NO. 223.3.4 Addition of items in Warehousing service Activity in their existing LoA– Request of M/s. M M International, KASEZ The Committee noted that M/s. M M International, KASEZ has requested for permission for warehousing activity of additional items. Shri Suleman Pathan, Partner of the firm explained their proposal. Shri Pathan stated that they have requested for warehousing of additional items.

on for warehousing activity of additional items. Shri Suleman Pathan, Partner of the firm explained their proposal. Shri Pathan stated that they have requested for warehousing of additional items. 6 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

The Committee noted that one of the item submitted by the unit is food items and clarification from FSSAI is required to permitting the unit for import and storage of the food items. The Committee directed the DC office to take up the matter with FSSAI for clarification on import and storage of food items. The Committee further noted that for items at Sr. No. 46, the items proposed are restricted and some of the items are sensitive in nature & as such the Committee is not allowing the same. The Committee after due deliberation decided to permit the addition items except items at Sr. No. 26 to 37, 42, 43, 44, 45, 46, 49, 53 & 54 of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to payment of outstanding rental dues & subject to the unit fulfilling NFE criterion and also subject to following conditions: i) 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.

ns: i) 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. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. iv) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. v) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. vii) 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. viii) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. 7 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

he time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. 7 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

ix) 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 will be initiated against them. AGENDA ITEM NO. 223.3.5 Request of M/s. Shriji Overseas, KASEZ for addition of items in warehousing activity in their existing LoA. The Committee noted that M/s. Shriji Overseas, KASEZ has requested for permission for warehousing activity of additional items. Shri Rajvardhan Jha, Partner of the firm appeared before the Committee to explain the proposal. Shri Jha stated that they have requested for warehousing of additional items.

itional items. Shri Rajvardhan Jha, Partner of the firm appeared before the Committee to explain the proposal. Shri Jha stated that they have requested for warehousing of additional items. The Committee noted that the unit has submitted huge list of 501 items for warehousing activity and directed the unit representative to submit specific lists for which they have clients/orders in hand for warehousing activity at present. The Committee after due deliberation decided to permit the addition of items (subject to unit submitting specific list of items for which they are having ready clients for warehousing the goods) to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to payment of outstanding rental dues & subject to the unit fulfilling NFE criterion and also subject to following conditions: i) 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.

ns: i) 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. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. iv) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. 8 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

v) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. vii) 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. viii) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. ix) Further, the unit will give an undertaking that none of the items

/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. ix) 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 will be initiated against them. AGENDA ITEM NO. 223.3.6 Addition of items in Warehousing service Activity in their existing LoA– Request of M/s. Shiv Trading Co, KASEZ The Committee noted that M/s. M M International, KASEZ has requested for permission for warehousing activity of additional items. Shri Shailesh Lavadiya. Authorised Representative of the firm explained their proposal. Shri Shailesh stated that they have requested for warehousing of additional items. The Committee noted that some of the items submitted by the unit are food items and clarification from FSSAI is required to permitting the unit for import and storage of the food items. The Committee directed the DC office to take up the matter with FSSAI for clarification on import and storage of food items. The Committee further noted that for items at Sr. No. 36, the ITC HS code is not available in the DGFT website and some of the items are sensitive in nature & as such the Committee is not allowing the same. The Committee after due deliberation decided to permit the addition of items except items at Sr. No.

some of the items are sensitive in nature & as such the Committee is not allowing the same. The Committee after due deliberation decided to permit the addition of items except items at Sr. No. 5 to 15, 36, 38, 40, 47, 49, 50, 51, 53, 54 & 60 of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to payment of outstanding 9 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

rental dues & subject to the unit fulfilling NFE criterion and also subject to following conditions: i) 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.

ns: i) 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. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. iv) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. v) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. vii) 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. viii) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. ix) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous

by the Customs officers at the time of clearance of the goods. ix) 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 will be initiated against them. AGENDA ITEM NO. 223.3.7 Addition of items in warehousing activity on behalf of DTA/overseas client - Request of M/s. Vishvajoti Packaging, a unit of Warehousing activity & Packaging service activity, KASEZ. The Committee noted that M/s. Vishvajoti Packaging, KASEZ has requested for permission for warehousing activity of additional items. Shri Vivek Milak, Authorised Representative of the firm explained their proposal. Shri Milak stated that they have requested for warehousing of additional items. 10 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

sed Representative of the firm explained their proposal. Shri Milak stated that they have requested for warehousing of additional items. 10 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

The Committee asked the unit representative as to whether the items proposed require PESO licence. In reply, Shri Milak stated that the items proposed for warehousing does not require PESO licence. He further stated that they will undertake exports & DTA sales for the items proposed for warehousing. The Committee after due deliberation decided to permit the addition of 02 items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to the unit fulfilling NFE criterion and also subject to following conditions: i) 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.

ns: i) 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. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. iv) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. v) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. vii) 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. viii) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. ix) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous

by the Customs officers at the time of clearance of the goods. ix) 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 will be initiated against them. AGENDA ITEM NO. 223.3.8 11 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

Permission to warehouse goods on behalf of DTA/Foreign Clients - Request of M/s. Zip Zap Exim Pvt. Ltd. Unit-II, KASEZ. The Committee noted that M/s. Zip Zap Exim Pvt. Ltd. Unit-II, KASEZ has requested for permission for warehousing activity of additional items. Shri Viabhav Baid, Director of the company explained their proposal. Shri Baid stated that they have requested for warehousing of additional items. The Committee asked the unit representative about the items approved in their warehousing LoA and as to whether they have undertaken warehousing of all the items approved. In reply, Shri Baid stated that they have been granted approval for about 200 items and they have undertaken warehousing for most of the items approved in their LoA. The Committee after due deliberation decided to permit the addition of items except items at Sr. No.

bout 200 items and they have undertaken warehousing for most of the items approved in their LoA. The Committee after due deliberation decided to permit the addition of items except items at Sr. No. 6, 22 to 26 of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to the unit fulfilling NFE criterion and also subject to following conditions: i) 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. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. iv) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. v) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vi)

eration by the UAC. v) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. 12 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

vii) 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. viii) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. ix) 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 will be initiated against them. AGENDA ITEM NO. 223.3.9 Waiver/relaxation of Penalty for delayed submission of application in F1 –Request of M/s. Ratan Knitted & Woven Garments Pvt. Ltd., KASEZ. M/s. Ratan Knitted & Woven Garments Pvt. Ltd., KASEZ is an approved unit for Manufacturing activity of Mens and Ladies Knitted/Woven Readymade Garments and Inclusion of Trading Activity in the existing LoA. Knitted or Crocheted Goods & Apparel and Cloth accessories not Knitted or Crocheted vide LoA No.

nd Ladies Knitted/Woven Readymade Garments and Inclusion of Trading Activity in the existing LoA. Knitted or Crocheted Goods & Apparel and Cloth accessories not Knitted or Crocheted vide LoA No. 8/12/90-FTZ dated 14.12.1990, as amended. The unit had applied for renewal of their LoA for a further period of five years from 31.10.2025 vide letter dated 01.10.2025. The application was submitted thirty (30) days later than the prescribed requirement of filing the renewal request at least 60 days prior to the expiry of the LoA. The LoA of the unit was renewed for a further period of five years’ subject to payment of a penalty of Rs. 50,000/- for late submission of the renewal application. Now the unit has submitted a representation regarding the penalty. They have stated that due to unavoidable circumstances and frequent abroad and local business trips, they were unable to reach office in time, which led to a delay in submitting the LOA application.

stated that due to unavoidable circumstances and frequent abroad and local business trips, they were unable to reach office in time, which led to a delay in submitting the LOA application. They have requested that the penalty imposed may be waived and have assured that they will ensure no such delay occurs in future. The Committee perused the decision taken in the 205th UAC meeting held on 03.09.2024 that relaxation may have to be given to the manufacturing and trading units and authorized the 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. 13 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

The Committee noted that the unit has submitted application in Form F with 30 days delay in submission and no rental dues & any cases are pending against the unit. Shri Mahendra, Authorised Representative of the company appeared before the UAC. He stated that as one of the Director who is looking after day to day affairs of the company was abroad and Manager of the company was on bed rest for 1 to 1½ months due to knee operation. He therefore requested to condone the delay in submitting renewal application as this was first time they have failed to comply with the law and previously also they have never penalties or no case has been booked against their unit.

e delay in submitting renewal application as this was first time they have failed to comply with the law and previously also they have never penalties or no case has been booked against their unit. He also stated that their company for manufacturing of knitted garments was established since 1990. The Approval Committee after due deliberation decided to reduce the penalty to Rs. 25,000/- in filing their renewal application in Form F1 being an old unit and manufacturing in garment sector & no adverse track record was noticed and directed the unit to be careful in filing their renewal application in future on time in terms of Rule 19(6A)(1) of the SEZ Rules, 2006. AGENDA ITEM NO. 223.4 Monitoring of ANNUAL PERFORMANCE REPORT (APR) of the 11 units whose LoA is due for renewal. As per Rule 54 of the SEZ Rules, 2006, the performance of the units shall be monitored by the Approval Committee as per the guidelines given under Annexure appended to these rules. The Committee noted that the performance of the 11 units as per the APRs received from the units is submitted for monitoring as per the provisions of SEZ Rules, 2006.

1. Easy Warehousing M/s. Easy Warehousing is an approved unit for Free Trade and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/07/2009-10 dated 10.06.2009 and the unit has commenced their authorised operation w.e.f.

rade and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/07/2009-10 dated 10.06.2009 and the unit has commenced their authorised operation w.e.f. 15.07.2010 and their LoA was last renewed for further period upto 14.01.2026. The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achieved NFE to the higher side compared to the projected NFE and the unit has submitted APRs on time. 14 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

Shri Harmeet Singh Kohli, Proprietor of the firm appeared before the Committee. The Committee noted that the unit was granted LoA for all items and directed the unit to submit specific list of items with 8 digit ITC HS code for warehousing. In reply, Shri Kohli stated that they have already submitted specific list of items for warehousing activity. The Committee after due deliberation directed the DC office to renew their LoA for remaining period of their 5 year block period upto 14.07.2030 for free trade and warehousing activity with specific list of items. 2. ITM Safety Pvt. Ltd. M/s. ITM Safety Pvt. Ltd. has been issued with LoA No. KASEZ/IA/029/2010-11 dated 30.11.2010 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f.

Pvt. Ltd. has been issued with LoA No. KASEZ/IA/029/2010-11 dated 30.11.2010 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 01.04.2011 and their LoA is valid upto 31.03.2026. block period and noted that the achievement of NFE is less as compared to the projected NFE and the unit has not submitted APRs on time. Shri Naushad, Authorised Representative of the company appeared before the Committee. The Committee asked the unit representative about less exports compared to projected exports. In reply, Shri Naushad stated that due to COVID-19 pandemic in 21-22 they could not achieve the projected exports in the first year. The Committee directed the unit representatives to submit the SEZ online application for trading activity along with application in Form F and application fee along with layout plan with separate entry & exit gates for both activities. their LoA for further 5 year block period upto 31.03.2031 for manufacturing activity subject to submission of revised projections & subject to payment of outstanding rental dues and also directed to issue separate LoA for trading activity with validity of 5 years upto 31.03.2031, once the unit submits applications in Form F along with application fee. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2021-22, 2022-23 & 2023-24. 15 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2021-22, 2022-23 & 2023-24. 15 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

3. United Safeway India Pvt. Ltd. M/s. United Safeway India Pvt. Ltd. has been issued with LoA No. KASEZ/35/2020-21 dated 02.02.2021 for manufacturing, trading and warehousing service activity and the unit has commenced their authorised operation w.e.f. 16.03.2021 and their LoA is valid upto 05.03.2026. block period and noted that the achievement of NFE is very less as compared to the projected NFE. The Committee further noted that they was only 1 month delay in submission of APR for the year 2022- 23 and therefore decided to condone the delay in filing of APR. Shri Balaji Naidu, Director of the company appeared before the Committee. The Committee asked the unit representative about less exports compared to projected exports. In reply, Shri Naidu stated that due to slow down market of existing approved items and due to cancellation of foreign tie up they could not achieve the projected exports. The Committee directed the unit representatives to submit the SEZ online application for trading and warehousing activities along with application in Form F and application fee along with layout plan with separate entry & exit gates for all the activities.

e SEZ online application for trading and warehousing activities along with application in Form F and application fee along with layout plan with separate entry & exit gates for all the activities. their LoA for further 5 year block period upto 05.03.2031 for manufacturing activity subject to submission of revised projections and also directed to issue separate LoA for trading and warehousing activities with validity of 5 years upto 05.03.2031, once the unit submits applications in Form F along with application fee and layout plan with separate entry & exist gates. 4. Hindprakash Chemical Pvt. Ltd. M/s. Hindprakash Chemical Pvt. Ltd. has been issued with LoA No. KASEZ/IA/13/2014-15/12550 dated 12.02.2015 for trading and warehousing activity and the unit has commenced their authorised operation w.e.f. 26.05.2015 and their LoA is valid upto 25.05.2025. block period and noted that the unit has achieved NFE to very less 16 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

horised operation w.e.f. 26.05.2015 and their LoA is valid upto 25.05.2025. block period and noted that the unit has achieved NFE to very less 16 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

compared to the projected NFE and the unit has not submitted APRs on time. Shri Vivek Milak, Authorised Representative of the firm appeared before the Committee. The Committee directed the unit representatives to submit the SEZ online application for warehousing activity along with application in Form F and application fee along with layout plan with separate entry & exit gates for both activities. their LoA for further 5 year block period upto 25.05.2030 for trading activity subject to submission of revised projections and also directed to issue separate LoA for warehousing activities with validity of 5 years upto 25.05.2030, once the unit submits applications in Form F along with application fee and layout plan with separate entry & exist gates. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2022-23. 5. Woco Tech Polymere Kandla Ltd. M/s. Woco Tech Polymere Kandla Ltd. has been issued with LoA No. KASEZ/IA/017/2004-05 dated 17.08.2004 for manufacturing activity and the unit has commenced their authorised operation w.e.f.

/s. Woco Tech Polymere Kandla Ltd. has been issued with LoA No. KASEZ/IA/017/2004-05 dated 17.08.2004 for manufacturing activity and the unit has commenced their authorised operation w.e.f. 04.04.2006 and their LoA is valid upto 03.04.2026. block period and noted that the unit has achieved NFE to the higher side compared to the projected NFE and the unit has submitted APRs on time. Shri Swaroop Mohanty and Shri Kirit Sevak, Authorised Representatives of the company appeared before the Committee. their LoA for further 5 year block period upto 03.04.2031 for manufacturing activity. 6. Maruti Exports (Warehousing unit) M/s. Maruti Exports (Warehousing unit) has been issued with LoA No. KASEZ/IA/032/2010-11 dated 29.11.2010 for warehousing activity and the unit has commenced their authorised operation w.e.f. 01.05.2011 and their LoA is valid upto 30.04.2026. 17 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

r warehousing activity and the unit has commenced their authorised operation w.e.f. 01.05.2011 and their LoA is valid upto 30.04.2026. 17 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

block period and noted that the achievement of NFE is very less as compared to the projected NFE and the unit has submitted APRs on time. Shri Jitender Jain, Partner of the firm appeared before the Committee. The Committee asked the Partner about no activity in 2021-22, 2023- 24 & 2024-25. In reply, Shri Jain stated that due to market recession there was no activity during this period, however, recently they have been approached by Bank & Vogue for warehousing of their goods and due to which they will undertake warehousing in the next block period and also generate employment of about 20-25 persons. their LoA for further 1 year period upto 30.04.2027 for warehousing activity. If the performance of the unit is not satisfactory during the 1 year extended period, then action for cancellation of LoA may be initiated. 7. Narayan Marine Tech Pvt. Ltd. M/s. Narayan Marine Tech Pvt. Ltd. has been issued with LoA No. KASEZ/IA/14/2009-2010 dated 10.07.2009 for warehousing and trading activity and the unit has commenced their authorised operation w.e.f. 01.01.2008 and their LoA is valid upto 20.03.2026. block period and noted that the achievement of NFE is negative during the current 5 year block period and the unit has not submitted APRs on time. No unit representative of the firm appeared before the Committee.

d noted that the achievement of NFE is negative during the current 5 year block period and the unit has not submitted APRs on time. No unit representative of the firm appeared before the Committee. The Committee after due deliberation directed:- i. To initiate action for issuance of Show Cause notice to the unit for negative NFE, Non- submission/delay in submission of APR for the period 2021-22, 2022- 23, 2023-24 & 2024-25. ii. To issue notice for the non payment of outstanding dues of Rs. 2,96,785/-. 8. Shanlok International M/s. Shanlok International has been issued with LoA No. KASEZ/IA/1953/2003-04/5519 dated 04.09.2003 for manufacturing and trading activity and the unit has commenced their authorised 18 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

operation w.e.f. 06.04.1981 and their LoA was last renewed for further period upto 31.12.2026. block period and noted that the unit has achieved NFE to less compared to the projected NFE and the unit has not submitted APRs on time. No unit representative of the firm appeared before the Committee. The Committee noted that the lease deed of the unit has been expired and directed the DC office to initiate action for renewal of lease deed.

presentative of the firm appeared before the Committee. The Committee noted that the lease deed of the unit has been expired and directed the DC office to initiate action for renewal of lease deed. their LoA for the remaining period of 5 year block period upto 31.12.2027 for warehousing activity subject to submission of revised projections & subject to payment of outstanding rental dues and also directed that the unit has to submit the SEZ online application for trading activity separately along with application in Form F and application fees along with layout plan with separate entry & exit gates for both activities and separate LoA for trading activity will be issued with validity of 5 years upto 31.12.2027, once the unit submits application in Form F along with application fee. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2018-19 & 2021-22. 9. N J Steel Industries Pvt. Ltd. M/s. N J Steel Industries Pvt. Ltd. has been issued with LoA No. KASEZ/IA/23/2008-09 dated 09.02.2009 for manufacturing activity and the unit has commenced their authorised operation w.e.f.

M/s. N J Steel Industries Pvt. Ltd. has been issued with LoA No. KASEZ/IA/23/2008-09 dated 09.02.2009 for manufacturing activity and the unit has commenced their authorised operation w.e.f. 15.07.2009 and their LoA was renewed for further period upto 14.07.2025. block period and noted that the unit has not achieved positive during the last 5 year block period for which SCN was issued and the said SCN was adjudicated imposing penalty and the unit has also paid the penalty imposed and also the unit has not submitted APRs on time. Shri Indrajit Zala, Authorised Representative of the firm appeared before the Committee. their LoA for remaining period of their 5 year block period upto 14.07.2029 for manufacturing activity subject to payment of 19 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

outstanding rental dues. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2019-20, 2020-21 & 2021-22. 10. Maruti Packaging M/s. Maruti Packaging has been issued with LoA No. KASEZ/IA/1737/1998/11073 dated 09.03.1999 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 10.09.1999 and their LoA is valid upto 31.10.2025. block period and noted that the achievement of NFE is very less as compared to the projected NFE and the unit has submitted APRs on time. Shri Jitender Jain, Partner of the firm appeared before the Committee.

d and noted that the achievement of NFE is very less as compared to the projected NFE and the unit has submitted APRs on time. Shri Jitender Jain, Partner of the firm appeared before the Committee. The Committee asked the Partner about no activity in 2023-24 & 2024-25. In reply, Shri Jain stated that during last 5 year export market was very slow & there was rate competition in the market hence there was no activity during this period. their LoA for further 1 year period upto 31.10.2026 for manufacturing activity subject to submission of revised projections and also directed to issue separate LoA for trading activity with validity of 1 years period upto 31.10.2026, once the unit submits application in Form F along with application fee along with layout plan with separate entry & exit gates for both activities. If the performance of the unit is not satisfactory during the 1 year extended period, then action for cancellation of LoA may be initiated. 11. Guardian Textiles Pvt. Ltd. M/s. Guardian Textiles Pvt. Ltd. has been issued with LoA No. KASEZ/IA/13/2005-06 dated 22.06.2005 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 20.12.2005 and their LoA is valid upto 19.12.2025. block period and noted that the achievement of NFE is less as compared to the projected NFE and the unit has not submitted APRs on time. 20 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

period and noted that the achievement of NFE is less as compared to the projected NFE and the unit has not submitted APRs on time. 20 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

Shri Naushad, Authorised Representative of the company appeared before the Committee. The Committee asked the unit representative about less exports compared to projected exports. In reply, Shri Naushad stated that due to COVID-19 pandemic in 21-22 they could not achieve the projected exports in the year 2021-22 & 2022-23. The Committee directed the unit representatives to submit the SEZ online application for trading activity along with application in Form F and application fee along with layout plan with separate entry & exit gates for both activities. their LoA for further 5 year block period upto 19.12.2030 for manufacturing activity subject to submission of revised projections & subject to payment of outstanding rental dues and also directed to issue separate LoA for trading activity with validity of 5 years upto 19.12.2030, once the unit submits applications in Form F along with application fee. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for Non-submission/delay in submission of APR for the period 2020-21, 2022-23, 2023-24 & 2024-25.

The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for Non-submission/delay in submission of APR for the period 2020-21, 2022-23, 2023-24 & 2024-25. Other observations The Committee also directed the DC office that the units who have 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. 21 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026

(Dnyaneshwar Bhalchandra Patil) Development Commissioner Kandla Special Economic Zone 22 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/117959/2026