IN FORCE SEZ / EOU / FTWZ 2024-11-23

Agenda for Approval Committee Meeting for SEEPZ SEZ to be conducted on 25.11.2024

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सीप्ज़वि+शेषआर्थि12वक्षेत्र SEEPZ SPECIAL ECONOMIC ZONE अंधेरी (पूर्वH), मुंबई ANDHERI (EAST), MUMBAI. सीप्ज़ -सेज़ के अनुमोदन समिYति[ बैठककीकार्यHसूची AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ- SEZ स्थल : सम्मेलन कक्ष, दूसरी मंजिhल, वि+कास आयुक्त का कार्याmHलय, सीप्ज़ -सेज़,अंधेरी (पूर्वH), मुंबई- 400096. VENUE:Conference Hall, 2nd Floor, The Office of the Development Commissioner, SEEPZ-SEZ, Andheri (East), Mumbai-400 096. दिuनांक : 25% नंवबर, 2024 DATE: 25% November, 2024 समय: 3.30 P.M. बाद TIME: 3.30 P.M. onwards

25" नंबबर, 2024 को वि+कास आयुक्त, SEEPZ-SEZ की अध्यक्षता में SEEPZ- SEZ के लिए अनुमोदन समिYति[ की बैठक MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ-SEZ UNDER THE CHAIRMANSHIP OF DEVELOPMENT COMMISSIONER, SEEPZ-SEZ ON 259 November, 2024. अनुक्रमणिÊका (INDEX) एजेंडा आइटम नंबर | 28.10.2024 को हुई पिÎछली बैठफ के orig की पुष्टिÑ... Confirmation of Minutes of the last meeting held on 28.10.2024, कंपती के नि¤र्देÓशक में बदलाव के लिए मेसर्सH aS इंटेलिजेंस लिमिYटेड का प्रस्ताव। Proposal of M/s. CourseS Intelligence Limited for Change in Director of the Company. Agenda Item-No.03 शेष 2 जर्षH की अबधि² sats 2009-24 में 2024-25 के लिए नि¤र्मिY2त कि¾ए जाने वाले wie बैंडिÛंग आइटम के लिए fer) घनज्वेल्स प्राइवेट लिमिYटेश से आवेदन प्रात हुआ Application received from M/s. Sunjeweis Pvt. Lid for Broad Banding items to be manufactured for remaining period of 2 years Le. 2023-24 to 2024-25. Agenda [tem No.04 केपनी के नि¤रदेशकों और शेयरधारिति[ पैटर्नH में परिचर्तHत के Pepe मेसर्सH सनफ्थावर ज्वैलरी प्राइवेट लिमिYटेड से आवेदन प्राप्त हुआ। Application received fram M/s. Sunflower Jewellery Private Limited for Change in Directors and Shareholding Pattem of the Company. Agenda [tena No.05 Wag एफएसअआर [(09 संख्या] के अनुसार बूनि¤त धारकों aes की नि¤गरानी eer Monitoring performance of the unit holders as per the FSR [09 कु aa ea ae oe a een ates oe la ae of ak aac oe a aoe af की कु: a eo ao ao a a

की 192वीं बैठक का कार्यHवृत्ता] में आयोजिhत सीप्ज़ एसरईजेंड के लिए अनुमोदन समिYति[

8 अक्टूबर, 2024 को वि+कास आयुक्त की अध्यक्षता [MINUTES OF 192TM°MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ SEZ HELD UNDER THE | HAIRMANSHIP OF DEVELOPMENT ०OMMISSIONER ON 287 OCTOBER, 2024. का नाम patie me ame of ihe SEZ SEEP2Z-SEZ बैठक संख्या ee Meeting No igen दिuनांय ३८, ६०, रैक बैड Date

| 28.10.2024 rai सदस्थों का नाम 7 का नाम bbe : No Name of Members Designation Organization ' 8 aft, पी. एस, चौहान ae. eerie rae, सीप्ज़-सेज़ 1 oo Jt. Davetopment Shri. GC. P. 8. Chauhan Coitinis sioner, | SEEPZ-SEZ. wat आयुक्त आयकर जायकर Sef कार्यHलिय, मुंबई व | i अर years — Joint Commissioner Nominee of Commissioner Income ee Income Tax Tax office, Mumbai. % a अति[रिक्त डीजीएफरी, मुंबई का नामिYता थी. हि¡मांश धर ois उप नि¤देशक डीजीएफटी tonal OGET 3... 87 HithanshuDharPandey [Deputy Director DGFT Jet nila laced et =

उद्योग वि+कास आयुक्त, जीओएम, मुंबर्दH द्वारा ः नामिYता] 4 effete आईओ, अद्योगि°क अधि²कारी Nominee of Development | हु सीमा शुल्क आयुक्त, जनरल एयर कार्गों¶ ele, । आयुक्त सीमा शुल्क मुंबई के नामिYत्र[] ; 5 श्रीमती मीरा शामकृष्णन chnar कि¾क Commissioner of |Nominee of Commissioner of rs. MeeraRamakrishnan ५ etomes Customs(General), Air Cargo Complex, Sahar Mumbai भी प्रसाद seeds उप वि+काल्न जायुक्त, च्ीÄप्ज़-स [6 Shri. Prasad Varwantkar |Daeputy Development Commissioner, SEEPZ-SE2 श्रीमती कांची गुप्ता eee अधि²कारी सीप्ता-सेज़ a Mrs. Kanchi Gupta fied Officer, SEEPZ-SEZ

उपस्थिçत सदस्य: Members Present: Ta मद सद्या 0125.09.2024 को... न eee of Minutes of the 191 एयोजिhंत 191d ग्रैठक के कार्यHकृत्त की gfe 19 held on 25.09.2024. नाक 25.09.2024 को आदव्रोजिhत 191वीं बैठक |The Minutes of the 191" maating held on 25.09.2024.ware aera की weet से पुष्टिÑ की TL] confirmed with consensus, : कंपनी के शयरहॉल्डिîंग Agenda tem No. G2:Application recerved fram Miz टर्नH में बदलाव के लिए मेंसर्सH डायट्रेंड्स ज्वेलरी DialrercisJewellery Private Limited for change in shareholding eae लिमिYटेड से anes प्राप्त aT pattem of the company पर हायरटेड्स ज्वैलरी प्राइवेट लिमिYटेड ने नीचे /Ms. DiatrendsJewellery Private Limitedhad submitted tha ल्लिñखिóत वि+वरण के spe कंपनी के application for change In shareholding pattern of the company as nr leaned ii tea में बदलाव के लिए आवेदन. per the details mentioned below : स्लुत कि¾या था |] he details of shareholding Pre & Post are as under re Shareholding Pattern: ee छल जक्नक्ता

aceasta 7 ‘Name of the Shareholder 0. of Shares 4% of Shareholding ‘| (Shr. SuntSKethal 15,00,000 O% कफ Kunal Mehta 50,000 [25% Smt. AnujaDhaval Mehta —=—*([2,5 0,000 25% otal ~-110,00,000 «OOF ost Shareholding Pattern .No.Nameolthe Shareholder = =

[No.of Shares |% of Shareholding [Relation wilh the Previqua ; न —_ म 7 Shareholder Stwi, Sunit 5 Kothar 1 f2,50,000 26% Sail Mr, Sanjay Anandial Rodan 6,000. a Father of Sunit Kothar| एव Maya Saryay Kotha at 1] se #8 | Mother of Gunt Kedhas Mrs. Shwetasunit Koihari Bo, 000 ae Wife of Sunil Molnar __ दिuला, Kunal Mehta =i ao) (aa Sail जप re. Pritikunad Mehta नि¤ छत, 0ाह्त गा Mifeot Shri, Kunal Maha Mr. Yattthohabdradthogilal Matta 40, 05%) AF Fathor of Shev Kunal Mehta Mrs. Indva Yaisn Mena 0.000 at Mather ol Sha. Kunal Maha Sim, Anujaohaval Mehta बहता हक हु. r AishevOhavalMenia Bo,000° fe प्र on छा Smt. Anus Meta Mir. YatishchandraBhogial Mehta 40,000 1%, Fathar inaw of Shri. Anuja Mahts Mrs. Indira Yatish Mebta 40.000 A Mother in सिĀ# ता Anuja Futieotiten [Petal |10,00,000 90%

तर्णHय: वि+चार-वि+मर्शH के बाद, समिYति[ ने जहएाकफा :After deliberation, tha Gommittee approved the मजोीसीएंडआरई नि¤र्देÓश aaa 109 दिuनांक proposal of the unt for change in shareholding pattern of the 8.10,2021 के अनुसार कंपनी के शेयरघारिता|०णाकह्राआा५ in terns of ॥#/ ४28,| Instruction no. 109 dated ed में बदलाव के लिए इकाई के प्रस्ताव et [18.10.2021 and subject to compliance of tha conditions of जुरी दे दी और उक्त नि¤र्देÓश की शर्तों¶ के the said Instruction, Tiers के अध्ीÄना[] गर्यHसूची मद संख्या 02: मेसर्सH वि+शाल sage Agenda Item No. 03:Application received from M/s. Vishal be पार्टीĒ रिप्रेयर के लिए आवेदन प्राप्त Diamonds for Third Party Repair. “itl | : । | Description of Items io be repaired |Approximate PCS |Approx. LabourValue Na. o be Repaired in Lakhs t. | । i _॥ Diamonds Studded Gold/Silver 000 Pieces Aporx, Alalinum Jewellery As. 129.00 एंयःवि+चार-वि+मर्शH के बाद समिYति[ ने दिuनांक 503.2010 के नि¤र्देÓश संख्या 51 के अनुसार था उक्त नि¤र्देÓश में उल्लिñखिóत शर्तों¶ के अनुपालन की रत पर तीसरे पक्ष BRI मरम्मत के प्रस्ताव को मंजूरी ata ce Decision:After deliberation, the Committee approvedthe proposal of third party repair in terms of Instruction No. 51 dated 25.03.2010 and subject to compliance of condition mentioned if the said Instruction. mie मद tend ters एफएसआर [09 संख्या] 5 अनुसार यूनि¤ट थारकों के प्रदर्शHन की नि¤गरानी Tl | Monitoring performance of the Unit haiders as per tha FSAs [09 nos] attached. Thay 31.मेसर्सH सिĀमिYक इलेक्ट्रोनि¤क्स wreck जैधि²रेड के 1 वर्षH की अवधि² अर्थाmHत 2023-24 नए प्रदर्शHन की नि¤गरानी[] wr ने 2023-24 की अवधि² के लिए चार्टHर्डH काउंटेंट द्वारा प्रमाणिÊत वार्षिŏ2क रिपोर्टH प्रस्तुत की 1] वार्षिŏ2क रिपोर्टH में उनके lh “8 आंकड़ों के sh “४ जन Td क्रॉस सत्यापन के लिए (023-24 की अवधि² के लिए नि¤र्याmHत और आयात bar प्राप्त कि¾या गयां और इसे संतोधजनक पाया या] Monitonng Performance of Mis. Simic Electronics Pvt. Ltd. for the period of 1 year i.e. 2029-24. The unit has submitted the APR for the period 2023-24 duly certified by Chanered Accountant. Tha expon and import data for the period 2023-24 was retrieved from NSOL for cross veilfication with data submitted by them in the APR and same was found satisfactory. रर्णHव;वि+चार-वि+म्श के बाद, समिYति[ ने 2023-24 की —— के लिए gerd के प्रदर्शHन पर गौर कि¾या, क्योंकि¾ काई ने gees नि¤यम 2006 के नि¤यम 54 के अनुप्ाmर 1दवी आधार पर सकारात्मक एनएफर्डH eee कि¾या a] मिYंति[ ने वि+त्तीय वर्षH 2023-24 के लिए वार्षिŏ2क रिपोर्टH खिóल करने में 04 दिuनों के दिuल॑ंŢव पर सहमति[ व्यक्त की था उम्ते माफ कर दिuया]

Afters deliberaton, the Committes noted the performance of the une for the period 2023-24, as the unit had achieved positive NFE on cumulative basis In tems of Rule 54 of SES Rules 2008. The Commiltée agreed and condoned the delay of 04 days in filing of PR for FY. ahed-24. नेमिYटेड के 1 वर्षH की अवधि² अर्थाmHत 2023-24e Ta 3० मेंसर्सH ट्राइजिhन tate ay प्रदर्शHन की नि¤गरानी] काई ने 2(123-24की salt के लिए चार्टHर्सH पकाउंटेंट द्वारा प्रमाणिÊत चार्धि²2क रिपोर्टH प्रस्तुत वि+ 1वर्धि²2क dg ani a आंकड़ों के Te wher सत्यापन के लिए a ‘O23-24ch अवधि² a लिए नि¤र्धाmHत और आयात्त पा प्राप्त कि¾या गया और Se संतोधजनक पाया Bell Montoring Performance of Wig. Trigyn echnologies Ltd.for the period of 1 year 1.6. 2023-24. a unit has submitted the APA for the period 2023-24duly artified by Chartered Accountant. The export and import datal or the period 2023-24 was retrieved from NSDL for cross fication with data submitted by them in the APR and same was iound eatislactory.

कया, क्योंकि¾ Fars ने एसईजेड नि¤यय 2006 के यम 54 के qos हासिĀल कि¾या um] ee ने इकाई को यह भी नि¤र्देÓश दिuया कि¾ |. 3 महीने के whee लंकि¾त पिÎदेशी मुद्रा प्राप्तिŵ[ का भुगतान we [] i, क्रेच Arey का बक्राणा राशिġ 5000. कः भुगतान Te | 2 पा "गाहा-गमाहाकन- क०० ०००. ecision: Alter deliberation, the Committee noted the iperormance of the unit for the period 2023-24, as the unit ad achieved positive NFE on cumulative basis in terme of सार sat आधार पर त्मक 08 54 of SEZ Rulas 2006. The Comrmities alse directed tp- TORTS The: a 33 गंसर्सH वि+शाल डायमंडके 2 वर्षH! की att अर्थाmHत 2022-23 और 2023-24 के पं प्रदर्शHन की Parti Ai ने 2072-23 और 2023-24 की Hale लिए चार्टHर्डH sends BRE प्रमाणिÊत वार्धि²2क पोर्टH प्रस्तुत की है [|] 2022-23 और 202 3- 4 की अवधि² के लिए नि¤र्याmHस और आयात डेटा को पीजआर में उनके Ne प्रस्तुत कि¾ए गए डेरा के ay 1a सत्यापस के लिए एनएसडीएल = प्राप्त कि¾या Fe न हम वक न और इसे स॑तोषणनक eT) uly: वि+चार-वि+मर्शH के बाद, 1 2022 3 और 2023-24 की अवधि² के लिए sear के शनि¤ पर गौर कि¾या, क्योंकि¾ इकाई ने cade 72 2006 के नि¤यम 54 के ted धार पर सक्कारात्मक एमएफरई हासिĀल | कि¾या था|] Oa ने इकार्यH को 70,071.65 रुपए का बकाया ग्Ÿतान करने का नि¤र्देÓश दिuया तथा अनुपात को देश दिuया कि¾ वार्षिŏ2क रिपोर्टH में दर्शाmHए अनुसार पैशिġत पूल्य संवर्धHन प्रॉप्त करने में वि+फल रहने का ary को एससीएन जारी कि¾पा.जाएं] र 34. मेससे मां R34. Monitoring Performance ol Mis. Vishal Diamonds for Ihe period of 2 years ie. 2022-23and 2023-24, The unit nas. submited the APR for the period 2022-293 anc e023-24 duly certified by Chanared Accountant. The export nd ineoort data for the periog 2022-23 and 2023-24 was etrieved fram NSDL for cross verification with data submitted by them in the APR and same was found salisiactory, ‘Decision: Aiter doliberation, he Gommittee noted the panormance of the unit for the period 2022-23 and 2023-24. 5 the anit had achieved positva NFE on cumulative basis : farms of Rule 54 of SEZ Rules 2006. The Committes diractad the unit to clear the — dues of As./0,071 65/= and further directed the section ta 55118 SCN to ihe unitfor failing to achiave required value acdition as shown in APR. sic 2022-234 लिए प्रदर्शHन की हनी . गई ने 2022-23की अवधि² के लिए wes कऋाउंटेट द्वारा प्रमाणिÊत वार्षिŏ2क रिपोर्टH प्रस्तुत की | वार्षिŏ2क रिपोर्टH में उनके ड्रारा i atest के थे le सत्यापन के लिए एनएसडीपल हे 122-23 की sete के लिए नि¤र्याmHत्त और ac 1 Dit कि¾या गया और इसे संतोषजनक प्रापा |, Clear the pending foreign exchange realization within ६८] i. Clear the outstanding dues of Creche iaciliiy As.5000/- | vel ज्वेल्स के 1 वर्षH की |FSALS4. Monitoring Partormance of Mls. Unity Jewels far ihe aad of 1 year Le. 2022-23, Theunit has submitted the APA for the = 2022-73 duly ritied by Chartered Accountant. The export end import data for the period 2022-23 was retrieved from NSDL for cross venfication with data submitted by them in'the APR and same was found salislactory. ia tr:वि+द्यार-वि+मर्शH के बाद, सथि1ति[ ने 20272. [की अवधि² के लिए seed के प्रदर्शHन पर गौर था, क्योंकि¾ इकाई ने एसरईजेंड नि¤धम 2006 के ma 54m bo ar tae) आधार पर सकाराव्यक एफर्डH हासिĀल लि ने इकाई को यह भी नि¤र्देÓश दिuया afte Decision; पल deliberation, the Committee noted tha छा ofthe unit for the period 2022-23, as the unit had achieved pasitve NFE on comuative basis in lenny of Fula 54 of SEZ Aules 2006. 2020-21 के लिए इकाई को एससीएन लागी न ने के कारणों का पत्ता ">>>्Ÿपयच्ट और संबंधि²त अमचधि² sa लंबिĴत सीआरए आपत्तिƁ के लिए तत्काल वाई शुरू करे] e Committee also directed to find oul the raasons oe issuance of SCN to the unit for Fo. 202027 लेए एससीएन जारी करने के लिए कार्रHवाई शुरू lection for issuance of SCN for and initiate [he raspective period and for nding CAA, objection. a.

फएसआर 35.मंसर्सH Fait ' aaa th 1. दर्षHर्कH Tae अर्थाmHत 2023-245 लिए प्रदर्शHन की Prep काई ने 2023-241 जवधि² के लिए चार्टHर्डH 1काउंटेंट द्वारा प्रमाणिÊत एथीआर प्रस्तुत कि¾या है[] 1023-24 sale के लिए fale aie arora टा को एपीआर में उनके द्वारा प्रस्तुत कि¾ए गए डेटा 5 साथ क्रॉस सत्यापन के लिए एनएसडीएल से प्राप्त oT गया और इसे संत्तोपजनक पाया गया] 1.35.Monitoring Partormance of Mis. Unity Jewels for the penod of 1 year ie. 2023-24. The unit has submitted the APR for the period 2023-24 duly cenified by Charered Accouniant. The export and import data for the period 2023-24 was retrieved from NSDL fer cross verfication with data submitted by them in the APR and same as found satistactary. via: वि+चार-वि+मर्शH के बाद, समिYति[ a 2023- !थुक्नी अवधि² के लिए Zehr के प्रदर्शHन पर गौर कया, क्योंकि¾ इकाई ने एसर्इHŬजेंड नि¤यम 2006 के /had achieved positive NFE on cumulative basis in tarms of na 54 के sat आधार पर eid नाएफई efor कि¾या an] ecigion: Atter deliberation, tha Committee noted the rformance of the unit for the period 2023-24, as the unit Rule 44 af SEZ Rules 2006-_ 'फएसआर 30.मैससे जेनेसिĀस इंटरनेशन गपरिशन लिमिYटेड के 4 वषों की arate अर्धाmHति[ 0720-21, 2021-22, 2022-23 जीर !025-2व के लिए प्रदर्शHन की नि¤गरानी[] काई ने 2020-21, 2021-22, 2022-23 गैर 2023-24c) अवधि² के लिए धघार्टHर्डH अकाजेटेंट द्वारा प्रमाणिÊत एपीआर प्रस्तुत कि¾या है! (020-21, 2021-22, 2022-234 fel को एपीजार में उनके द्वारा म्रक्तुत कि¾ए गए डेटा

साथ क्रॉस सत्यापन फे लिए एनंएसडीएल से प्राप्त a गया और इसे संतोघजनक पाया गया[] qe; वि+चार-वि+मर्शH के बाद, झ्मिŰYति[ ने 2020- ., 2021-22, 2022-23और 2023-24 नें अवधि² के लिए इकाई के प्रदर्शHन पर गौर कि¾या, थोकि¾ इकाई ने एसईजेंड नि¤यम 2006 के नि¤यम id ch ntl सार संचयी ST पर सकारात्मक नएफरई कि¾या था] fete ने यह भी नि¤र्देÓश दिuया कि¾ 5 . चुक्यना होगा] | की ne सेवाओं का वि+वरण उपलब्ध कराना होगा] meres नोटिĊस जारी कहना] mar को 3,57,392.49 399 का बकाया eae sat wrth रूपये के ape Sets ने प्रदान इकाई को भारतीय रुपये में भुगतान के बदले डीटीए मैं dem प्रदान करने के लिए अनुभाग Re कार = Monitoring Performance of Ws. Genesys International Corporation Limited for the period of 4years 1.8, 2020-21, 2021-22 2022-23 and 2023-24, The unit has submitted the APR forthe period 2020-21, 2021- 2022-23 and2023-24duly certified by Chartered countant iyhe export and import data for ihe period 2020-21, 2021-22, eal and2023-24 was retrieved from NSDL for cross cation with data submitted by them in the APA and same ound satisfactory. Decision: Afier deliberation, the Commitige noted the penormance of the unit for the period 2020-21, 2021-22, 22-23 and2023-24a5 the unit had achieved positive NFE on cumulative basts in terms of Rule 54 of SE4 Rules 2006. The Committee also directed to :- | . the unit to clear the outstanding duesof Rs.3,67,392.40/- | . the unit to provide details of services provided in BTA against INR, . the Saetion to iseue show cause notice to the unit for providing servicas in DTA against payment in INR. seal 37 Fad ean डाटमेरिक्स PIP डाटामेटिĊक्स : 4 वर्षों¶ की अवधि² अर्थाmHत 2020-21, 1021-22, 2022-23 और 2023-24 के जैए प्रदर्शHन की नि¤गरानी[] mm ने 2020-21, 2021-22, 2022-23 और 2023-24 की अवधि² के लिए चार्टHर्डH farses ERI प्रमाणिÊत एपीआर एस्तुत कि¾या है|] "0270-21, 2021-22, 2022-23 ओर 1023-24 की अवधि² के लिए Pale और आयात tet को एपीजआर में उनके द्वारा प्रस्तुत कि¾ए गए डेटा 7 aa mala Sears के लिए एनएसडीएल से प्राप्तोत्त cross verification with data submitted by them in the APR कया गया और उसे संतोषजनक पाया गया FSA a7. Monitorng Performance of M/s, Lumina Datamatics Ltd. for the period of 4 years Le. 2020-21,2021-22, 2022-23 | and 2023-24. The unit hes submitted the APR for the period 2020-21,2021- , 2022-23 and 2023-24 duly certified by Chartered Accountant. The export and import data for the peried 2020- 71 9021-22, 2022-23 and 2023-24 was retrieved fram NSDL and same was found satisfactory.

fq: वि+चार-वि+मर्शH के बाद, समिYति[ ने 7020- L, 2021-22, 2022-23 और 2023- Decision; Afier deliberation, tha Committee noted the performance of the unit for the period 2020-21, 2021-22, ह की अवधि² के लिए gard के प्रदर्शH पर गौर 2022-29 and 2023-24 as the unit had achieved pasitive [४८ गा वर्योěकि¾ इकार्ईH ने एसर्डHजेड वि+धम 2006 के. [on cumulative basis in terms of Rule 54 of 857 Rules 2006. परम 54 के — are संचयी आधार पर संकारात्मक [एफर्डH हासिĀल था] | Aa ने यह भी नि¤र्देÓश दिuया कि¾20201-21की . | aft के लिए वार्षिŏ2क रिपोर्टH प्रस्तुत करने में देरी के | ए कारण बताओ नोटिĊस जारी करने के लिए The Committee also directed to hitiate action for issuance of tag आरंभ te | Show Cause notice for defay in submission of APA tor the find 2020-21 एसजार 38.मेसरस इन्फोगेन इंडिÛया wea Monitoring Pestormance of M/s.infogain India मिYटेडके 2 वर्षों¶ की अवधि² जर्धाmHत 2020-21 @ 2021-22 के लिए प्रदर्शHन की नि¤गरानी[] गई ने 2070-71 और 2021-22 की Hala लिए चार्टHर्डH अंकार्उHटेंट द्वारा प्रमाणिÊत वार्षिŏ2क गर्टH प्रस्तुत की Br] वार्षिŏ2क रिपोर्टH में उनके द्वारा तुत आंकड़ों के are क्रॉस सत्पापन के लिए radia से 2020-21 और 2021-22 की ret के लिए नि¤र्याmHत और आयात Ber प्राप्त कि¾या 1 और इसे संतोषजनक पाया गया] fq; वि+चार-वि+भर्शH के बाद, समिYति[ ने 2020- L और 2021-22 की अवधि² के लिए इकात के ‘hsp पर गौर कि¾या ज़्यौँकि¾ दकार्डH ने wears गम 2006 के नि¤यम 59 के aa aad WRU सकारत्यक्त एनएफर्डH हासिĀल फिňया का] Private Limitedfor the period of 2 years i.e. 2020-21 and 2021-22, The-unit has submitted the APA tor the period 2020-21 and 2021-22 duly certitied by Ghartered Accountanl The export and import data for the period 2020-21 and 2021-22 was ratnieved trom NSOL for crass verification with data submiiled by ताजा) मा the APA and same was found Satistactory, Decision:Afier deliberation, the Committee noted the pertonmance of tha unit for the pariad 2020-21 : as the unit hao-achiaved positive NFE on cumulative basis in terms_.of Rule 54 of SE Ruhes 2006, 5एसआर 39 tae हन्फांगेन इंडिÛया ग्राइंतेट itech 3 वर्षों¶ की अवधि² अर्धाmHत 2022-23, 123-24 और 2024-25 के लिए प्रदर्शHन की Reif] गई ने 2022-23, 2023-243 2024- | $ की अवधि² पे लिए चार्टH अकाउंटेंट द्वारों Tere वार्षिŏ2क रिपोर्टH की है।। वार्षिŏ2क रिपोर्टH उनके द्वारा प्रस्तुत के साध क्रॉस सत्यापन ज्िĎए एसपसजीएल ते 2022-23, 2023-24 र॒ 2024-25 की wale के लिए नि¤र्याmHत और FSR 39. Monitoring Performance of M’s.Infogain India _ Private Limitedior the period of 3 years i.e. 2022-23, 2023- 24 and 2024-25. The oot has submitted the APA for the period 2922-29, 2023- eAand 2024-25 duly certitled by Chartered Accountant. The lexport and import dala lor the pariod 2022-23, 2023-24 and 2024-20 was neineved fram NSDL for cress vorfication with data submitted by them inthe APA and same was found ate eet O° aiomntemmamaenneel अमान क्रिłयां गया और इसे Bahra jsalisiactory, वी Te] Te: -पिÎमर्शH के बाद, समिYति[ ने 2O22- सर सबक दा deliberation, the Commitles noted the 1, 2023-2432 2024-25 की जवधि² के eformance: of the unit for the period 2022-23, 2023-24 and 7 इकाई. के प्रदर्शHन पर गौर कि¾या क्‍योंकि¾ इकाई ने 2024-25 as the urill had aéhieved positive NFE on cumulative tos नि¤यम 2006 के नि¤यम 5ंब के अनुरार [थी ज़ाथार प्र सकारात्मक एनएफर्डH हासिĀल | ] basié- in terms of Aula 4 of SEZ Rules 206. बसी गद dee6a-13, deat merle genre स्थापिÎत करने के लिए Aad Agenda Hem No, 08: Application racelvad from Mis. Intarjewel Designs for setting up af Unit in G-13,G &J ज्येलः शिġज़ाइन्स से आवेदन प्राप्त हुआ] oamplex-ll,

SS cence डिÛजाइन्स ने जी-13, जी एंड जे अ्म्प्लेक्स-]] में एक अलग एलओए के रूप में पैनि¤र्माmHण के लिए नई इकार्डH स्थापिÎत करने के लिए Tact प्रस्तुत कि¾या है, जो उन्हें पहले से ही way संख्या सीष्ज़-एसईजेड/आईए- गर्ईH/एपीएल/जीजे-03/2(0109-10/9368, fai 1/3,19.2009 के dee जावंटिĊत कि¾या गया है[] setting up of new unit for manufacturingas a separate 1९831 (3-19 , जिh &.J Complex-ll, which is already allotted ta them under LOA No. SEEPZ-SEZ/A-VAPLIGJ-O03/2008-10/93968, Dated 03.09.2005. a a नि¤र्णHय: वि+चार-वि+मर्शH के बाद समिYति[ ने सर्ईHईपीजेड-एसईजेड में एक नई इकाई स्थापिÎत 4 जूरी दे दी, जिhसगें नि¤र्याmHत lk goal re] 8370.40 रूपये, एफर्डH खर्चH 37136.50 Ty और एनएफंई 11233.90 रुपये पांच साल ते अवाधि² में प्रस्तावि+त OF इससे 150 (118 ‘dat 32 महि¡लाएं) लोगों को रोजगार मिYलेगा] यह इकार्डH संख्या जी-13, ही: at गॉम्प्लेक्स-॥ में उपलब्ध होगा। ने/प्लेटिĊनम/पैलेडिÛयम।/चांदी/स्टेनलेस/मिYश्र घालु Te eat धातु के आभुषघण सादे और/या हीरे, Wael, अंर्घH-कीफ्ती पत्थरों, रंगीन पत्थरों, ति[यों, क्यूबिĴक जिhरकोनि¤या, Ares योगशाला में उगाए गए/सीचीडी 1नि¤/प्लेटिĊनम/पैलेडिÛयम/चांदी में मारउटिĊंग, चाँदी के जिhल/मास्टर|प्ोĹ-टाइए, Bie में जड़े जाएंगे[] well ड, अर्द्धH-तैयार, चांदी के मॉडल, —_ में मार्डंĽटिĊंग [नौकरी व काम], wae के are, ta हारा रेजिhन/वैक्स acy, i के सांचें और SI, नवीन उत्पाद: fat, सोना, tg धातु के बैंक लेख जैसे कि¾ बी के छल्ले, पायल और अन्य घरेलू सामान या Ter लेख जिhनमें छ0% या अधि²क चांदी की मात्रा ), रंगीन फल्थरों या क्रम लात वाले क्रिłस्टल Peel, सीमिYत पत्थरों के Be वा उत्तके बिĴना|] मिYति[ ने mis ga के titans की जांच करने at भी नि¤र्देÓश ताकि¾ एलओए के तहत पार्ति[2 अल्ञगं-अलग परिसरों के संबंध में मौजूदा एलओप 5 apa वावि+त्वों को सुनि¤श्चिņत फिňया जा ea) Ga अध्यक्ष को धन्यवाद ज्ञापन के Sy संपन्न Fal ision.: deliberation, the Gommittee approved the roposal of M/s. Interjewal Designs for setting up of anew Unit In SEEPZ-SEZ envisaging FOB value of exports of As. 46370.40, FE oulgo of As. 37138.50 and NFE af As. 11233.90 over a 98700 of 5 years with employment eneration to. 150 [118 Men 32 Women) al unit No. (3-19 , G & J Complex-Il for Gold/Piatinum/PalladiurySilver Stainless/Alloy based metal ewellery olain andor studded with diamonds, precious, semi- precious stones, colour slones, pears, Cubic Zirconia, Moissanite, Lab grawn'GVD diamonds. Mounting In ld'PlatinumPalladium’Silver, Silver models/Master/Pro- pa, Plain. Casted, semi-finished, silver models, mountings in gold/sivenatinum palladium [ob work], Rubber moulds, ResinWax outpul by Cam, Metal Moulds & Dies, Innovative roducis : Silver, god, alloy meta bank articles ike key ains, anklets & other house-ware or gift articlas having 50% or mora silver content with OR without studding of colou stones of low-cost crystal stones, limitation stones. he Committee also directed to scrutinize the APRs of the existing. Unit to ensure the obligations under tha existing LOA in respect of two separate premises held under the sai LOA. | he Meeting conchuded with a vote of ihanks to the chair raz बी पाटील, आईएएस उध्यक्ष-सह-वि+कास आयुक्त, सीप्ज-सेज़

है a. Ga) Digkaliy signed by rata BPipichiaendest Pail oh Pate: 2014.08 4 हब 9 का 10

11 अनुमोदनसमिYति[केलिएकीगईकार्रHवाई28, 10.2024को आयोजिhत Action Taken for Approval Committee held on 28.10.2024 कार्यHसूचीमदर्, वि+षय ः टिĊप्पणिÊयां Agenda Item No. Subjext Remarka 7र्जेÓडाआइटमनंबर01 28.10. 2024कोहुईपिÎछतीबैठ ककेकार्यH वृत्तकी पुष्िĎ। Agenda Item No, 01 Confirmation of Minutes-of the 1851 meeting held | ont 28.10.2024 एजंडाआइटमनंबर02 तीप्ज-एसइजड में एक नई इकाई स्थापिÎत करने के लिए Hae Apenda Jtem No.02 क्यूपिÎड डायमंड्स प्राइवेट ites का प्रस्ताव। Application received from Ms. DiatrendsJewellery Private Limited for Letter af Approval for chanee in eharctholding pattern of the Company issued to the Unit on 18.1 1.2024, Ta ET aTSE AALS Agenda [tem 49,033 एजेंडाआइटमनंबरा)4 Agenda Item No. 04 Application reécered from M/s. Vishal Diamonds for Third Party Repair. Change in Shareholding Pattern of the Company __ rae, वि+शाल दायमॉड्स से थर्डH पार्टीĒ रिपेयर के लिए आवेदन | +८८ or टी ter Tike प्राप्त हुआ। Party Repair issued ta the unit | on 14.11.9034. | एफएसआर 31 .मेसर्सH सिĀमिYक डज़ेक्ट्रॉनि¤क्स प्राइवेंट लिमिYटेड के 1 वर्षH की अंबधि² aia 2023-24के far प्रदर्शHन की Foret FSE 31. Monitoring Performance of M/s. sumic Electronics Pvt. Ltd. for the period of 1 year ne, 2029-24. & Monitoring noted and | letter issued to unit on 15.11.2024. a 32.488 टराइजिhन टेक्नॉलॉजीज लिमिYटेड के 1 वर्षH की अवधि² अर्थाmHत्त 5023-2वके लिए प्रदर्शHन की नि¤गरानीं। FSR 32. Monitoring Performance of M/s. Trigyn Technologies Lid.for the period of 1 year ic; 2025-24, noted and to: जाएं on | a. Monitoring letter issued 13.11.2024, TSOUH 33 मैसर्सH वि+शाल जायमंडक्ेę 2-वर्षोě wr अवधि² अर्थाmHत्त 2022-29 और 2029-24 के far प्रदर्शHन की नि¤ंगरानी। FSR 33. Momiterme Performance of M/s. Vishal Diamonds for the period of 2 years le. 2022-23and 2023-24, 4, Monitoring noted and letter issued to unit on 15.11.2024. b, Show Cause Notice has been issued. एफएसआर 34ममेसर्सH यूनि¤दी Tae के 1 वर्षH की अवधि² Ha 2090-29 लिए प्रदर्शHन की नि¤गरानी। PSR 34, Monitoring Performance of M/s. | Unity Jewelsfor the period of 1 year Le, ae: Monitoring. noted and letter issued to unit on 15.11.2024. b. Letter issued to AO for non-isstiance of SCNto the unit ferPyY. 2030-21 for delay in submission of APRand reply awaited.

2 ss 33 2022-23 and 2023-24. at =F. a, Monitonng noted and एफएसआर 35.मैसर्सH यूनि¤टी ज्वैल्म के 1 वर्षHकी | letter issued to unit on अबधि² abt 2023-24 लिए प्रदर्शHन की | >) 12024. नि¤ंगरानी। FSR. 35.Monitoring Performance of M/s. Unity Jewelsfor the period of 1 year i.e. o03-24. “ag wees a. Monitoring noted and TRH 26808 जैनेसिĀस इंटरनेशनल fictter isaued to unit on कॉर्पोěरेशन faites के 4 वर्षों¶ की अवधि² अर्थाmHत | 18-11-2026. 4 b. Show Cause WNoatice is Tae प्रदर्शHन की नि¤गरानी। छछार 36. Monitoring Performance of M/s. Genesys International Corporation Limited for the period of 4years i.e. 2020-21, 2021- awaiting the details from the unit forProviding services in DTA against payment in INE,

37 मेंसर्सH ल्यूमिYना डाटामेंटिĊक्स लिमिYटेडके 4 वर्षों¶ की अवधि² Hea 2020-21, 2021-22, 2022-23 और 2023-24 & लिए प्रदर्शHन की नि¤गरानी Fok 37, Monitoring Performance of M/s. Lumina Datamatics Ltd, for the period of 4 years i.e, 2020-21,2021-22, 2022-23 and 2023-24. is eee ee __ जल & Momitoring meted and letter iwsued to unit on 18.11.2024, b. Show Cause Notice has been issued. 2 of 2years Le. 2020-21 and ~ a2 एफएसआर 38.मैसर्सH इल्फोगेन इंडिÛया प्राइवेट जल्िĎमिYटेडके 2 वर्षों¶ की. अवधि² अर्थाmHत 2020-21 और 2021-22 के लिए प्रदर्शHन की नशिġगरानी। FSF 38. Monitoring Performance of M/s.Infogain India Private Limitedfor the neted जावे |

unit on a. Monitoring letter issued 18.11.2024. एफएसआर 39.मेंसर्सH seni sar प्राइकेट लिमिYंटेडके 3 वर्षों¶ की अवधि² अर्थाmHत 2092-93. 2023-24 और 2024-95 के लिए प्रदर्शHन की नि¤ंगरानी। । a be a9, Monitoring Performance of M's.Infogain India Private Limitedfor the penod of 3 years Le. 2022-959, 2023-24 and 2024-25, आइटमनंबर05 Agenda Item No. 05 के लिए Aad इंटरज्वैल्न farsa से आवेदन प्राप्त हआ। Application received from Mj's. Interjewel Designs for setting up of Unit in G-13, G&J Complex-II जी-13, जीएंडजे कॉम्प्लेक्स-1 में इकाई स्थापिÎत करने कह... Monitoring noted and letter issued to unit on 18.11.2024. ‘Letter is being issued.

13 GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI Tepe RSS जेट कट के जेट ag mm ob le Se ae जे: AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a, Proposal: - Proposal of Wii's, Courses Intelligence Limited tur Change in Director af the Company. 0. Specific issue on which decision of Approval Committee is required:- Request for Change in Director of the Company of the Company. 8. Relevant provisions of SF7 Act, 2005 & Rules, 2006/ Instruction; Notification: - MOCE] Instruction No. 109 oF MOCE! dated 18.10.2021 4, Other Information: - _ |Name of the Unit Lis Courses Intelligence Limited he Lecation of the Unit Unit No, 404, Tower-Il, SEEPZ, SEZ, _ Andhen (East), Mumbai-400096. 4, (Area 617 Sq.-Mer, a | 4. |LOA Ne, & Date SEEPZ-SEZ/TA-/SW-22/08-09/8329, | Dated 07.08.2009 as तराशशा।एंए0 3. (hem of Manufacture‘Service ltt Enabled Senmices. 6. (Date of Commencement 11:16,;2010 [ @. |¥alidity of LOA _10.10.2075 9. (Outstanding Rent dues Re. 12.320.00 /- as on 30.00.2004 10. |Labour Dues हु NIL 7 11. |Validity-of Lease Agreement |Sub-lease agreement is registered w.e.t. 15.02.2010 tor 9S years, 12. [Pending CRA Objection, tf any la. |Pending Show Cause WIL Notice/ Eviction Order Recovery Notice/Recovery Order जाए, 11 any The unit vide letter dated 21.10.2024 has requested for Change in Director of the Company. The details areas: follows:

LIST OF DIRECTORS PRE AND POST 14 Sr. List of Directors Pre or. List of Directors Post No. | No. | 1 |Ashwin Ramesh Mittal 1 JAshwin Ramesh Mittal 2 |Ramesh Brahmadutt Mittal | 2 [Ramesh Brahmadutt Mittal 3. |Sheila Mittal 3 {Sheila Mittal | 4 /Vinati Saraf Mutreja 4 j[Vinati Sarat Mutreja | 6 [Simon Chadwick Charles 5 {Simon Chadwick Charles 6 |Kumar Kantilal Mehta | & {Kumar Kantilal Mehta 7 {Chetan Naik —s—si|s 7? ‘(Chetan Naik _ 8 [Kartik Parshottam Badiani 8 |Kartik Parshottam Radiani _ 9 [Pranay Vipinchandra Parikh | 9 |Pranav Vipinchandra Parikh | 10 |Brijal Tushar Ajinkva The unit has stated that the new directors Ms, Bijal Tushar Ajinkya is only appointed as an Independent Director of the Company and no shares were allotted to her and therefore there is no change in shareholding pattern of the company after her appointment. The unit furnished the tollowing documents: . Copy of Broad Resolution tor after change.

Form DIR-12 with the challan for appointment of Directors: List of Directors before & after change. . Copy of MOA & ADA, Undertaking for Instruction No: 109, MOCK Instruction No. 109 dated 18.10.2071 states that: © Ty suppression of Instruction No. 89 dated 17.05.2018 of their Department on the subject cited above and in exercise of provisions of Section 10110) of the SEZ Act, 2005, it is hereby conveyed that the quidelines for approval in the cases of reanganization including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and domergers, change of constitution, change of Directors, etc of SEZ Bevelopers/Co-Developers as well as SE? unit shall be as follows. fl ie ad fl पन्नों: . Re-organization mchiding change of name, change of shareholding pattern, business transter arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Develuper/Co- Developer/Units shall mot 0.0 out or exit out of the Special Economic Zone 810 continues to operate asa going concer, All liabilities of the Jevelypertle-Developer will remain unchanged on such re-organization’

Recommendation: The proposal of the unit for Change in Director of the Company is placed before Approval Committee Meeting for consideration in terms of MOC&] instruction No. 109, Dated 16.10.2021, Se ee ee कं कक के Eo ee ey

OFFICE OF THE DEVELOPMENT COMMISSIONER, ‘SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAL AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE 8) Proposal: - Application received fram Mis. Sunjewels Pvt 138. for Broad Banding tems '») Relevant provisions of SEZ. Act, 2005 & Rules, 2006VInstruction! Notification :- In terms of proviso of Rule 19 (2) of SIZ Rules, 2006, “Provided thet the Approval Commities may siso approve propose) fer broad banding. diversification, enhancement of ‘sapucity of production, change in the items of manufacture or service activity, if it meets the requirement of Rule 18°. ©) Other Information: - Misi “Suajewels Pv. Lid was granied Lower of Approval No. SEEPZ. SEINUS/APLGHON/O4-05/4749 data 01.07.2004 as amended for Manulacturing and export of Pain & Studd Gold, Silver & Palluium JeweUery cc. The unit has comimenced production W.e (01.06.2005. The validity of LOA is upto 31.03.2005.

1605-606, 607-608 Maltswaied Building, LOANe ह date Lo 91.07.2006 8 emsofManfictue/Tading Pain & Staded Geld, उक्त & Paladin Jove aa!

००० Seas ‘Sab eae agesncctisreginersd {forthe period ०१०1 042020 10. ig) 31.03.20 | iecr) = giana Sa for the period of 13.12.2021 10 31082072 pS Sib iewe व] | for the period 17082010 ७ 05 31.03.2085. | Bee एक is Sse aad oa | | aijcicatcd copy of sub eae | Agesment for cxccution-cum- regis | Co {iia हक सतत ऊ स्का siuccasd copy of sirlewe | pain ms ther design and produc faliccase Ve ‘common and fave similar mamufectring ‘Process in relation 10 the existing products,

EXISTING APPROVED ITEMS OF MANUFACTURE s- [| Description ‘Approved | ‘No. Capacity i Gold, Silver, Platinum, Titanium, | Bronze, Brass Jewellery plain, mounting & studded jewelery with diamonds, precious stones, semi- precious stones , CZ, , pearl and mothe ‘of pearl (Including approved Items of Broad banding permission within appraved capacity of 7,60,400 pes

Beoud Banding of Hems:- I") ‘ems to be Exported | Finding in Nitin 2 | Walch eases in Gold आत्क 280 | 91it Platinorn, Aluminium, | ae Bronze, Brass, Tianium & steel. with plain, Mounting

Kestudde. — J कि¾या pars and beacelet| 2809133 | “watches in an: ‘Saver! Platinum and Aluminum, Bronze, Brass, Titanium & hence steel with plain-mourting

and. coe in Gold, ऋचा 2507413 wen “Mounting & studded. copecty | | pn a | Bet कक कर Alen, 250 Browe, Bows, Tiarium & bese steel with plain, Mounting pacer snd studded, अर. 6 = 3 vein 0. approved ‘capacity 7 | Wood Jewelley, with 73 combination in Gold, Silver pose © Plainisn wit = oe Moucting and studded. — है | Wood Jewellery with | 50. mit combination in Bronze, bares ‘Bras, Titaniuo & steel with pes plhin, mounting & studded | Leaaaaid | Tastaluns Jewellery, plain.) 250) जात. wai | mounting & studded with all approved stones. “capaci 1 ज्ञाजक atin

‘= iain Dise in Tantalum with» decorative 14 कि¾क Dise in Brass with

“Total Capacityee हि¡ nt inner pi fe msc {eee toms andthe se wil be macfcaxedi he ats psc instead! wil be ‘iin thc 2०४० ipa an rosters. nao oat ee wl 8 2० nce men Ee ten | amen “Existing 895 rete | 13s by [8 Ta का पा Tora | इ% | as ae ‘The Specified Osticer, SEEPZ-SIZ. vide lerter Gatod 28.11.2024 has stated that reyarding Mis, Sunjewels Pet Lid. tn his regard, i is submitted that the pecs of watch they intend to ‘impor are well classifiable under Chapter 91,71,83,48,81,74 an the export goods even after studing of diamond will remain to be Classified under the same chapter. However, exac: tif? head would depend om cxact aature of goods ic. 1. Finding in. Nitinol 2. Wateh blank ases/rppupurts and Bracelet watches mado in Gold, Silver, Platinum, Bronze, Brass Alumioum, Titanium & steel with Plain, Mounting and staéded 3. Waist Belt Buckle made in Gold, Platinum, Bronze, Brass, Aluminum, Transum & ste! with Plas, Mounting and studded. 4, Jewellery Plain, mounting and studded using wood with combination in Golé, Silver & Platinum, Rronve, Brass, Titanium & steel 5, Tentalum jewellery, Plain, mounting & sudded with al stones 6, Pla Disc in Gold, Titanive, Tastalum, Platinuzn & Brass in decorative, dial se. The permission granted tothe unit under LOA is for manufacturing of jewellery. The presen activity, permission for which has been sought s not covered wader Chapter 71.

Attention t also invited to proviso of Rule 19 2) of SEZ Rules, 2006 hich stipulates ‘that provided that the Approval ‘Commitee may also approve proposal for broad banding, diversification, enhancement of capacity of production, change inthe item of manufacture or service activity if it meets the requirement of Rude 18} 1») Recommendation: "The proposal of the unit for 17०७४ Banding of items के placed before Unit Approval ‘ommitee for consideration.

68 GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPS SPECIAL ECONOMIC ZONE ANDITERD (EAST), MUMBAI SH RRC ORE SRO RE Me ५२४५० AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a, Proposal: - Proposal of M/s. Sunflower Jewellery Private Limited for Change in Birectors & Shareholding Fattern of the Company. 0. Specific issue on which decision of Approval Committees is required:- Request for Change in Directors & Shareholding Pattern of the Company. c. Relevant provisions of SEY Act, 2005 & Rules, 2006/ [Instruction/ Notification: - MOCe&l Instruction No. 109 of जाओ छा dated L&.10.2021. d. Other Information: - fa Name of the Unit M/s. Sunflower Jewellery Private Limited, | 2. |[Locaties of the Unit G14, GEMS & JEWELLERY COMPLEX WU, SFEP#-SE7, Andheri (East), Mumbai-400096, 3. | Aree 559 Sq. Mtr 1. |LOA No, & Date NUS/APL/GJ-13-A/92/10516, dated हे <21.01,19फ्॒5 as amended lrem of Manufacture/Service [Studded Gold Jewellery, Studded Silver Jewellery, Grass Jewellery Plain Gold Jewellery, Studded Platinum Jewellery, Third Party Repair~Gold+Silver+Brass, | 6. [Date of Commencement 01.04.1994 | 8, Walidity of LOA RL 2025 | 9, (Outstanding Rent dues Rs. 371,642.84/- as on 22.11.2024 10. |Labour Dues NIL 11. |Pending CRA Objection, iF [| an —_ | 12. |Pending Show Cause NEL Notice‘ Evichion Order/Recovery Notice/Recovery Order

| issued ifamy Pe ——(CisssSsC‘“‘N if any The whit wide Shareholding Pattern of the Gompany. The details are as follows: LIST OF DIRECTORS PRE AND POST Sr. List of Directors Pre Sr. List of Directors Post No. No, | 1 जा. Narendra M Mehta 1 rs, Darshana Ashwin Mehta 2 (Mr, Ashwin Mehta 2 |Miss. Viraj Narendra Mehta के |Mr. Rahul Mehta. oa {ir Keyur Vishnuprasad —_s Pandya, ha Mrs. Darshana Ashwin) 4 |Mr Prashant SKishorbhai Mehta. Sanghvi. 9 |Miss, Viraj Narendra ehta

Lis seen, Lhal there is a change in (he Directors of the Company

Copy of MOA & ADA 2, Copy of Board resolution i.r.o. of appointment of Directors, letter dated 24.04.2024 has requested for Change 69

70 3. Copy of PAN Cara of Directors. 4. Form DIR-12 for appointment of directors, 5. The unit has furnished in the letter submitting the list of disqualified 3 nos of director's u/s 16-1 (2) (a) of the companies act, 2013 from the registrar of companies of ROC-Mumbai as they had not filed financial statement and annual returns for any continuous period of 3. financial years i.e.2015, 2016 and 2017. MOCA&I Instruction No. 109 dated 18.10.2021 states that: * In suppression of Instruction No. 89 dated 17.05.2018 of their Department on the subject cited above and in exercise of provisions of Section 10(10) of the SEZ Act, 2005, it ‘is hereby conveyed that the guidelines for approval in the cases of reorganization including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, change of Directors, etc of SEY, Developers/Co-Developers as well as SEA unit shall be as follows. ५ Reorganization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors. etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co- Deveioper/Units shall not opt out or exit out of the Special Economic “Acne and continues to operate as a going concern. All liabilities of the Developer/Co-Developer wil] remain unchanged on such re-organization’ 6. Recommendation: The proposal of the unit for Change in Shareholding Pattern is placed before Appreval Committee Meeting for consideration in Lerms of MOC&! instruction Nao, 109, Dated 18.10.2021. ee ee

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI- 400096. KRREEERRRRERERRERERE A. PROPOSAL: AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE Monitoring performance of the respective units in terms of Rule 53 of SEZ Rules, 2006. B. Specific issue on which decision of UAC is required: Monitoring performance of the respective units as specified in FSR’s. C. Relevant provisions of SEZ Act, 2005 and Rules 2006 / Instruction /Notification: In terms of Rule 54 of SEZ, Rules 2006: Performance of the unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to these rules. D. Other information: Sr. | Name Of the Unit APRs for the period FSR of the relevant No. period 1. | M/s. Aum Opalina Jewels LLP FLY. 2020-21, 2021-22, | FSR [106-116 | 2022-23, 2023-24 2. | M/s. G. Jewelcraft Ltd. F.Y. 2020-21, 2021-22, | FSR[117-126 | 2022-23, 2023-24 3. | M/s. Livingstones Jewellery Pvt. F.Y. 2023-24 FSR [127-134 | Ltd. 4. | M/s. MK F.Y. 2020-21, 2021-22, | FSR [135-146 | 2022-23, 2023-24 5. | M/s. Omega Products Pvt. Ltd. FLY. 2022-23, 2023-24 | FSR [147-157 | oe M/s. S G Designs Pvt. Ltd. FLY. 2021-22, 2022-23, | FSR [1518-167] 2023-24 7. | M/s. Quinnox Consultancy F.Y. 2023-24, 2024-25 | FSR [168-176 | Services Ltd.-Unit II Till 30.09.24 & | M/s. Minal Infojewels Ltd.- F.Y. 2021-22, 2022-23 | FSR [177-182 | Trading Division 7 M/s. InterJewel Designs F.Y. 2019-20, 2020-21, | FSR [183-191 | 2021-22, 2022-23, 2023-24 E. Recommendation: The proposal of the Units based on the FSR in terms of Rule 54 of SEZ Rules, 2006 is submitted to the Approval Committee for consideration. KREKEKKEKEREKEKEKRERERKEKRKERERRERRRRRKEREKRREEKRKEKERKEERE

FINAL SCRUTINY REPORT!) 2024-25 Name of the Unit: - M/s. Aum Opalina Jewels LLP Address: - Unit No. 18, SDF-1, SEEPZ-SEZ, Andheri (=), Mumbai 400096. Block period: - 2020-21 to 2024-25 Financial Year: - 2020-21 (1" Year|, 2021-22 (2"1 Year|, 2022-23 (3" Year) & 2023- 24 (+h Year} (Aj: Observation on APR () APPROVED Projections | 0221 | 2021-22 | 2022-23 2023-24 | 2024-25 | Total FOR value FOUOO 00 Gee), 10) 12000.00 | 14000000 | 1Te000,.00 | &0000.00 of export

ही "कलम a ॥| लि हि¡ | PFE Outgo |" 5208.00 | “6575.00 | 8755.00 10203.00 | 13080.00 | 45827,00 | TNFE | 1792.00] 2425.00 $245.00| 3797.00] 4920.00] 16175.66 | (II) Performance as compared to projections during the block period 2020-21 ta 2024-25 |Rs. in Lakhs) Expart F.E. OuUTGO oe Raw Material ९0. import Other Projected as Goods Services| outlaw Projected | Actual | Projected | Actual | Actual 2020-91 FIMO जिh काल खत 5058.10 451 20 120-00 8.97 6.00) 221-22 ERO 1727 765 6500.00 OSeo-.03 0.00) 5,95 On) 9028-23 | 1900000 | 1e656.56 | Bas5.00 | 5586.29 20.00 2.55 तक 2023-24 | 1468.9 | Gada74 07.6 | “ATHO.43 20-00) aon तो । "Total | 4200000 4175689 | a0 1.00 | 235R6.88 | 200.00 17.8 0.फ) (It) Cumulative NFE achieved during the block period 2020-21 to 2024-25 (Rs. In Lakhs]

Year Cumulative Cumulative NFE Cumulative १५ NFE ei a Projections NFE | ss Achieved Achieved । sides 17a 00 SUIT 173.98% | 3021-23 4217.00 1079.29 355.59% “2022-23 |S 7462.00 1616 1.27 216.58% 2023-24 i 1259.00 185 14.89 1कर4,.457% (IV) Whether the Unit achieved Positive NFE: Yes

{(D) Other Information: 2 No. & Date SEEPZ-SEZ/IA-1/AQJ/13/2020-21 Dated: 20.08.2020 26.10.2025 Ta a -क Item(s) of manufacture/ Services JEWELLERY STUDDED WITH LABGROWWN DIAMOND, PLAIN छ STUDDED GOLD JEWELLERY, PLAIN & STUDDED PALLADIUM JEWELLERY, PLAIN & STUDDED PLATINUM JEWELLERY, PLAIN & STUDDED SILVER JEWELLERY, RESIN PCS, RUBBER MOULD, Semi Pelished diamonds for making final cut ancd polished diamond, = lUDDED ALLOY JEWELLERY, STUDDED BRASS JEWELLERY, WAX PCS

of commencement of a 10.2020 roduction दिu Execution of BLUT Yes. Pending CRA Objection, if any No Pending Show Cause WNotice/ | No Eviction Order/ Recovery Notice / _Recovery Order issued, if any

sea ” ee Men Women Total ae tick uariaa we मामला | 1s 3 138

Value Addition during the monitoring period Whether the APR being considered now has been filed well within the ~ limit, or otherwise. (70, details of the Year along with ne of days delayed to be given. cae ee 7.01% | SeeET 727 हब), FY 2020-21:-No, Unit has submitted the APR on dated 29.09.2022 as per the extension date allowed by the U/s to Govt, Of India vide K-43022/ 7 /2020- SES dated 29.06.2021 The unit has delayed in submission of APR ec 271 days, FY 2021-22:- Yes, APR for the FY 2021-22 filed on 30.09.2023, FY 2022-23:- Yes, APR for the FY 2022- og filed on 27.09.2023. FY 2023-24:. Yes, APR for the FY 2023- (E) Reconciliation of Export के Import data. la) EXPORT rt Figures reported in APR (FOB Value) (Rs. In lakhs) 108 Figures as per eny | ‘ithownca/Remark | Trade Data 2020-21 7713.83 if any Reason for Difference / Remark 7064.8%9 2021-22 1972<प9,785 "Ez The difference of Rs 649,14 lakh is on account of export of loan based diamonds of Rs. 430.20 lakh, Freight charges of Ks 10.17 lakh & Export made in ) 31* march but in NSDL | shown on 15 April 2021 of Rs. 211.67. 15899,09 630.07 The difference of Rs 830.67 lakh is on account of export of loan based diamonds which is not reflected in the NSDL. 2022-23 | LOT 63.64 192.92 The difference of Rs | 192.92 lakh 18 on account of export of loan based diamonds of Ks 177.01 lakh & Freight charges of Rs 13.92 lakh which is not reflected in the NSDL.

6356.74 6362.55 —! 109 6.11 The afference of Rs 6.11 lakh is on account af Freight charges which 15 not reflected in the APR. {b) i. IMPORT (Raw Material) sit riod =r aS per APR = as per Trade Data 670.19 671.99 3021-22 2043.43 perpen te 3035.98 — Difference if any Reasons for difference 1.8 The difference of Rs 1.8 lakh ts on sooount of Freight charges & clearance charges. पक — difference: of Rs 7.47 lakh is on account of Freight charges & clearance charges 2o2 7,40 2929.79 2.49 7 The difference of Fs 2.39 lakh is on account of Freight charges & clearance 2023-34 a7 80.43 a7R0.43 Ch. Ct) NA charges जा

ii, IMPORT (Capital Goods) (Rs. In Lakhs} Year/ Figures as | Figures as | Difference if Reasons for difference Period per APR per Trade | any Data The difference of Rs 1.44 ५७७ 10.40 8.97 1.43 lakh is.on account of Freight charges & clearance charges The difference of Rs 0.3 ४७८ 5,68 2.98 0.4 lakh is or account of Freight charges & clearance charges a The difference of Rs 2.56 न 5.41 2.85 2.56 lakh is on account of Freight charges & clearance charges i बयां | eon 0.00 000 NA (F) Bond cum Legal Undertaking (BLUT) — 2020-21 202 1-22 2022-223 ce e | Total Bond-Cum Legal| 26158.20 | 26158.20 | 2615820 | 2658-20 Undertaking me r | Remaining Value of | 26158.20 | 26001.74 | 25410.17 | 24404 64 BLUT given by entity at the star of the Financial Year, | iii Value of Additional |

|.

: Bond-cum-Legal | Undertaking (छाए!) ES | during the । Financial Year. ‘iv

|The duty forgone on| 156.46 591.57 1005.33 | 995.34 | Goods Services | imported or procured during the Financial | Year {should imelude the. GST foregone on | DTA procured ds/ services} 110

Remaining Valuc of | 26001.74 BLUT as at the end of the Financial Year |(iij + 17) - [iv)]. 2541017 2440484 on Details of pending Foreign Remittance beyond Penmissible period, if any To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. oo No Nea No Na (Hi) (a) Whether all softex has been filed for the said period. If no, details thereof! SO to also check whether unit has obtained Softex condonation from DC office / FHI and if approved, whether they have filed such pending Softex. AA NA | | Whether all Softex has been | | if छ0 till which month | has the same been certified. If) net, provide details of the Softex and reasons for pendency. NA A NA NA (०॥ Whether unit has filed any le

NA Whether any Services provided in DTA/SEZ/EOU/STPI cic. against payment in INR in r/o IT/ITES Unit during the period. [f yes, details thereof (year wise details ta be provided NO (४५ f NA NO (J) Is the unit nl any of their infrastructures with other units or are wtilizing infrastructure of anather unit in the same or other 95७. lf so, details thereof, imeluding the details of the unit with whom the sharing is being made, and the payment terms If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC. / Approval लाएं to ‘be NO NO =a NO | NO 111

a =i (K) ना बे Whether all DSPF for services (precured during the said monitoring periced under

has been filed by the unit and whether the same has been processed for approval by the SO Office, procurement ४७%... the goods procured by them during the ‘monitoring period for the relevant

If no, details thereof Whether unit has filed all DTA (Mt) Details of the request [Ds pending for COC in reapect of DTA procurement on the date of slibmission of monitoring report NO Yes | NO NO Yes Yes Yes No Noe (N) Has the unit set up any cafeteria / canteen / food court in unit premises? If yes, whether permission from UAC / DC office has been issued, or otherwise office has been issued, or otherwise Whether unit has availed any duty free goods / services for setting up such facility? [1 wes, whether unit has discharged such duty / tax benefit availed? details to be given including amount of duty / tax recovered or vet to be No Wo Nay | gers (O} ee any violation of any of the provisions of law has been noticed / observed by 116 Specified Officer during the eriod Under monitoring alia No te No 112

(B) Observations on Estate Division. a See Quistandinpg Rent cues NIL दर Labour Dues or Labour ‘NIL Casts a i | Validity of Lease Apreement | Repistered wie-f 21.08.2020 to 20.08.2025 Findings

is 10, 2021-22 saa 20 year, 2022-23 is the 3°! year & 2023-24 is the 4% year of the block period 2020-21 to 2024-25. i. The unit has achieved export revenue of Rs. 7713.82 Lakhs as Against projected export of Rs, 7000000 i.e. 110.19 % for the PY 2020-91, li. The unit has achieved export revenue of Ke, 16729.76 Lakhs as against projected export of Rs. 9000.00 i.e. 185.89 for the FY 2021-22. li. The unit has achieved export revenue of Rs. 10956.56 = aS apdinst projected export of Rs. 12000.06 12.91.30 % for the F¥ 2029-23, tf, The unit has achieved export mvenue of Re. 6356.74 Lakhs as against projected expert of Rs. 14000.00 1.6. 45.41 % for the F¥ 2023-24. ‘Opening balance of Raw material declared je matching with previous year closing i. Net Foreign Exchange for the 2020-21 is Rs, 3117.63 Lakh is positive. iL Net Foreien Exchange for the 2021-22 is-Ra. LOT75.468 Lakh 18 positive, ii. Net Foreign Exchange for the 2022-23 is Rs. b6170.04 Lakh is positive. iv. Net Foreign Exchange for the 2022-23 is Rs, 18525.38 Lakh is positive, balance. “ai No Labour dues & Labour cases are parding against the unit in estate section, There is no CRA Qbiection pending. There is no SCN is pending. का x] oo The balance amount in BLUT at the end of 2020-21, 2021-22, 2022-23 & = is positive,

The APR for the PY 2020-21 has rot been fled within prescribed time & submitted on 29.09.2022, The unit has delayed in submission of APR by 271 days. ii. The APR for the 7४ 2021-22 has been filed within prescribed time & submitted on 113

114 हैं: अमान ता भ मम i. The APR for the FY 2022-23 has been filed within prescribed time & submitted on 27.09.2093. iv. The APR for the FY 2023-24 has been filed within preseribed time & submitted on 30.09.2024. Si aA ॥ (HAT कुमार] सहायक वि+कास आयुक्त सीप्ज-सेज़

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117 FINAL SCRUTINY REPORT; |, |/2024-25 Name of the Unit: - M's. G. Jewelcraft Ltd. Address: - Unit No. 005, Block-II, SEEPZ++, SEEPZ-SE2, Andheri 18), Mumbai- 400096, Block period: - 2019-20 to 2023-24 Financial Year: - 2020-21(2TM Year), 2021-22 Year|, 2022-23 [वश Year) & 2023- 24 (St Year) Details of Previous Monitoring:-

The proposal of performance of the APR for the period 2019-20 was placed in the उप Approval Committee mesting held on 21.05.2021, wherein the Committee noted the monitoring performance of the Unit for the period 2019-20 as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SE2 Rules

(A): Observation on APR (lj) APPROVED ctions ४ Rs. in Lakhs) _ SE 2019-26 2020-21 | 2021-23 2022-23 2023-24 at — POR vahie at S000 250 4M) 000K 2501001 5.00 SHEL |) #xport ———— ज--7 72 | FE Ou 89.60 55.00 11900 128.00 128.00 570.00 _ | WE 711 1000 2 200 28800} 492.00 257.00 1430.00 (Ml) Performance as compared to projections during the block period 2019-20 to 2023.24 (Re. in Lakhs} [= [ame] 3 “एफ कक Year

|) Cumulative NFE achieved during the block period 2019-20 to 2023-24, (Rs. in Lakhs) | Year | Cumulative Cumulative NFE Cumulative % NFE eee Projections NFE Achieved | Achieved 2019-20 211.00 20,10 9,53% 2020-21 | 463.00 19.98 4.52% 202 1-22 751.00 19-08 2.60% 022-23 LOT 3.00 19.5 ii 1.86% | 2023-24 1430.00 | OF "0.68% (IV) Whether the Unit achieved Positiv 2020-21 Yes | 2021-22 ¥es 2022-23 Yes 2023-24 No (D) Other Information: e NFE: | No. & Date LA(I)/NUS/APL /GJ/289 /03-04/2125 Dated 29.03.2004 “Validity of LOA 31.03.2024 Item(s) of manufacture/ Services————EE———— ट--दन+त- पन-पफन-ल्द 5 एप ८7 पय+ऊ सत्य ण्नन मान्य के —_ | Gem Set Jewellery in Gold & Platinum, Synthetic Stone Set Jewellery in Gold & Platinum, Precious Metal Jewellery in Gold & Platinum, Silver Studded Jewellery Date of commencement of | 03.07.2004 production हु

of BLUT Yes | Pen CRA Objection, if any NO ——— Pending Show Cause WNotice/ NO Eviction Order/Recovery WNotice/ Rec Order issued, if any pa "| 2020-21 [2021-22 [2022-23 | 2023-24 a) Projected employment for the block period : ; Maie- 30 | Mahe- 30 | Male--30 | Male--30 Sy ae phils employees as on 26६ 2०४ 9४७५४ Female- 4 | Female- 4 Area allotted (in sq. ft.) «| 8024 Sq Ft.

Area available for each employee per | 59.53 59.84 89:83 808, | 89.83 80. sq.ft. basis (area / no. of employees) | जप Fi sq). को WT per PM per per per employee | employe cmploye | coyployee

७. £ Investment till Building 74.57 | 74.57 | 74.57 | T4387 118

119 date Plant & Machinery | 49,79 | 51.52 | 52.50 52.81 | | ROTAL ~ 124.36 126.09 | 127.07 | 127.38 _Per Sq. ft. Export during the F¥ | 0.00 | G00 | (000 | t.00

and value of goods Na No No No exported under Rule 34 unutilized goods Value Addition during the dinuttniar ered 0.00 0.00 0.00 0.00 | Whether all the APRs being considered now has been filed well within the time Limit, or otherwise. Ifno, details of the Year along with no of days delayed to be given, FNO, FY 2020-21:- Yes, Unit has submitted the APR for the FY 2020-21 on dated 26.12.2021 as per the extension date allowed by the U/s to Govt, Of India vide (K-43022 /7 /2020- SEZ dated 29,06,/2021 | FY 2021-22:- Yes, APR for the —= he FY 2021-23 | filed on 30.00.2022, FY 9022-23: Yes, APR for the FY 2022-23 filed on 21.09.2023. [8] Reconciliation of Export & Import data, FY 2035-94:- Yes, APR for the FY 2023-24 filed on 30.09.2024. jal EXPORT (Rs. In lakhs) eae | Figures Figures as Bo Reason for | reported in per Trade if any Difference {Remark APR [FOR Data Value} 2020-21 0.00 0.00 0.00 NA 2021-22 6.00 0.00 0.00 — Ma 2022-23 0.00 0.00 0.00 NA 2023-24 0.00 0.00 0.00 NA (b| IMPORT (RM & Capital Goods|

Re. InLokhs) || Year! Import ilk as Figures as ia toca Reosonas for difference Period perAPR per Trade | if any ; ॥.__ Data 2020-21 0.00 कि¾ 9.00 NA | 2021-22 wee OK} (0,010 10171 NA

| 2022-23 2023-24 | 0.00 | |0 ॥ NA 0.00 Sou}lot MA Year/ Period Import Figures a5 Figures os per Trade Data Difference if any Reasons 2 3020-21 2021-22 2022-23 2023-24 Capital Goods 6.00 | 0.00 0.00 Ms aaill 00 (0,070 NA ft] 0.00 00) NA Rallfans| NA (F) Bond cum Legal Undertaking (BLUT) (Rs. in Lakhs) 2020-21 2021-22 2023-24 | Total Bond-Cum Legal 1 | Undertaking _ ४2895, 23 265.23 269,23 263.23 Remaining Value of | BLUT given by entity at the start of the Financial Year. 2805, 20 2020 Atte er 285.23 — al os Bs Hono om Value of Additional Bond-cumn-Legal Undertaking {GLUT executed during the Financial Year. iv The duty forgone on Goods, Services. imported or prcasired during the Financial GST foregone on DTA procured goods / services} Year (should inchade the | Remaining Value of BLUT as at the énd of the Financial Year |) + (ii) - (iv)). 285,20 285.23 | i 265.23 120

Details of perding Foreign Remittance beyond Permissible period, if any To cross-check the same and verify whether necessary permission from AD Bank / RBI | 2020-21 2021-22 | 2022-23 | 2023-24 No No Na || (a) Whether all softex has been filed for the said penod. If no, details thereof, SO te also check whether unit has ebtained Softex condonation from DO office / RBI and if approved, whether they have filed such pending Softex. NA MA Na [b) Whether all Softex has been eerbfied, if so till which month has the same been certified, If not, provide details of the Softex and reasons for pernidency. NA ALA NAL Whether unit has filed any request for Cancellation of Softex | during the period. If ves, details thereof (ycar wise details to be provided) Whether any Services provided in | DTA/SEZ/EOU/STPI etc. against | (J) Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of SEZ. lf so, details thereof, including the details of the unit with whom the sharing is being made, and the payinentl terms If approval for ep of common itfrastracture has been obtained from UAC / DC office, the date of indicated another unit in the same or other LAC / Approval letter to be Na NA

Mea No No No (K) Whether all DSPF for services procured during the sek Bes period under consideration bas been filed by the unit and whether the same has been processed for approval by the No Nea No No 121

"i = (t) Whether unit haa filed all DTA Procurement wert the goods procured by them during the monitoring period for the relevant If no, details thereof Ne Ne Details of the request [Ds pending for ODOC in respect of DTA Procurement on. the date of Nt NO NO | | (N) submission of monitoring re Has the unit set up any cafeteria / canteen / food court in whit premises, If yes, whether permission from LAC / DC office has been issued, or otherwise office has been issued, or otherwise Whether unit has availed any duty free goods / services for setting up such facility? if yes, whether unit has discharged such duty / tax benefit availed? | is to be given including | amount of duty a = tax recovered or et to be recovered NO NO AC) Ni हि¡ Whether any violation of any of the Provisions of law has been noticed / vbstrved by the Specified Officer during the period under monitorin No No No Ko (B) Observations on Estate Division, a— Outstanding Rent dues NIL a Dues or Labour ATL Cases. Validity of Lease Agreement Registered w.e.f 16.10.2002 for 95 Years 122

Findings 2020-21 is the 20d Year. 2021-29 is the 34 Year, 9022-99 is the 4" Year and 2023-24 is the 5th Year of the block period 2019-20 to 2023-24. APR Prior to this 7४ 2019-20 has been monitored and noted in the 152-4 Approval Conimittee mecting held on 21.05.2021. i. The unit has achieved export revenue of Rs. 0.00 Lakhs as against projected export of Rs. 350 i.e. 0.00% for the FY 2020-21, li, The unit has achieved export revenue of Rs. 0.00 Lakhs as against projected export of Rs. 400,00 1.6, 0.00% for the FY 2021-22. iii, The unit has achieved export revenue of Rs. 0.00 Lakhs as against projected export of Rs, 450.00 1.e. 0.00% for the FY 2023-233, iv. The unit has achieved export revere of Rs. 0.00 Lakhs as against projected export of Rs. 450.00 ie. 0.00% for the FY 2023-24, 1, Net Foreign Exchange Rs. 19.98 Lakh is positive for the FY 2020-21. il. Net Foreign Exchange Rs. 19.98 Lakh is positive for the FY 2021-22, ii. Net Portign Exchange Rae. 19.98 Lakh is positive for the FY 2022-23. iv. Net Foreign Exchange Rs. -9.77 Lakh is Negative for the FY 2023- 24. There is — case pending of Foreign Exchange. No Labour dues & Labour cases are pending against the unit in estate section. There is no CRA Objection pending. There is no SCN ts pending. i. The APR for the FY 2020-21 haa been filed vathin prescnbed time & submitted on 28.12.2021, i. The APR for the FY 2001-29 hae been fled within prescobed tHme & submitted on SOLOS 2022. ti. The APR for the FY 2022-23 has been filed within prescribed time & submitted an 21.09.2023, । iv, The. APR for 1670४ 2022-23 has iia filed within prescribed time & submitted on | J0,09, 2024. oA, Ty कुमार] सहायक वि+कास आयुक्त मीप्ज-सेज़ 123

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FINAL SCRUTINY REPORT/ |, /2024-25 Name of the Unit: - M/s. Livingstones Jewellery Pvt Ltd Address: - G-24, G&J Complex-3, SEEPZ-SEZ, Andheri (Ej, Murnbai- 400096 Block perlod: - 2019-20 to 2023-24 Financial Year: - 2023-24 [7 Year) Details of Previous Monitoring:- « The proposal of performance of the APR for the period 2039-233 was placed in the [पर Approval Committee meeting held on 25.09.2024, wherein the Comunittee noted the monitonng perfonmance of the Unit for the period 2022-23, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SES Rules 2G. (A): Observation on APR I) APPROVED Projections पीर i oF हक 2019-20 2020-2 b. 2021-22 2022-20 2029-24 | Total FOR vaiue sf | = 1052.00 | ॥095,00 1160.00 1218.00 — 581 3.) PFE Guitgo | T4126 4087 04.31 4591 | 943.9) 43100 _BFE नी a en | अऑस,99 || lL | डेहेडट 27 13906,92 (ll) Performance as compared to projections during the block period 2019-20 to 2023-24 (Rs. In Lakhs) Export — F.E. 00750 Yaar ‘Raw Material c.G. impart Other Projected | Actual (Goods (Services) outflow 2019-20 1052.00) [1935 8 657.80 445.36 25,00 26,07 0) “2020-21 | 1105.00 | 902.30 739.80 574.40 28.00 2.75 oon 2021-22 | 1160.00 | 2655.20 T7602 3054 88 a0,00 56-87 oe | 2022-25 | 1238-00 | 2693.62 B15.45 197g.14 33,00 Fs 0.00 2023-24 | 127a.co | 3515.02 255.60 12.29 400 Ts | तत्क “Total =| S8ho0 | 1095051 | 384529 | 7छछ6.7 9.00 | 92.84 00: (Ot) Cumulative NFE achieved during the block period 2019-20 to 2023-24. Year Cumulative Cumulative NFE Cumulative % NFE | _ Projections NFE Achieved _| Achieved 2019-20 — 310.74 337 8 | 105.51% 2020-21 ST4B7 507.17 83.22%) 2021-22 0.56 1320.44 EST .09%% | 2022-23 1114.65 LTo7 78 ss ae |. esa 1396.99 2304.09 [का उड्क | | | 127

128 (IV) Whether the Unit achieved Positive NFE: Yes (D) Other Information: — Date NUS/APL/GJ/46/ — Dated 09.03.1992 Validity of LOA 31.03.2024 Item(s) of manufacture/ Services Plain & Studded Gold; Platinum Jewellery and combination of gold & platinum jewellery, plain & studded l _ | palladium jewellery. । Date of commencement of | 21.12.1993 | BS of ELUT YES. Pending CRA Objection, ifany § NO _ | Pending Show Cause Notice/ | NO Eviction Order/Recovery ee Recovery Order issued, if any a) Projected employment for the | - block period ४७] No, of employees as on Male- 66 Female- 2 _Area allotted (in sq. ft.|

न 069.00 Sq Ft. Area available for each employee per | 2s.103.96 Sq, Ft per employee sq.ft. basis (area /mo.ofemployeesp || | ० ०1० /191ऑ्फ्र्ऱ॒ Investment = Building | 0.00 date | Plant & Machinery Re. 300 41 Lakhs

=— 199 TOTAL Rs.300,41 Lakhs Per 8q. ft. Export during the FY Rs. 35578 per = Ft,

Quantity and value of goods NEL =| exported under Rule 34 unulllized goods) _ a Ree ee ee Value Addition during the 9.99%) Whether all the APRs being Yes considered now has been fled well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be 14 हि¡

(E) Reconciliation of Export & Import data. 129 (a) EXPORT (Rs. in lakhs} Yoar/ Period Figuree | Figures as | Difference Reason for reported per Trade if any Difference /Remark in APR Data (FOB Value) The difference of Rs 1199.07 lakh ts on account of re-export of loan based 2023-24 | 9515.02 | a714.09 | 7199-07 | diamonds of Rs 256 lakh, loan diamonds of Rs 918.41 lakh and cancelled exports of Rs 24.59 lakh, which are | — not reflected in the APR. ib) IMPORT (RM & Capital Goods | (Rs. In Lakhs} =r Import a a8 “ee as | Difference | Reasons for difference | Period por APR per Trade | if any Data 2022-23| Raw | 1812.39 | 9009.93 | 1287.54 |The difference of Rs. | Maternal 1267.54 is dus to the Loan diamond impert of Re. (40.60 Lakhs, imipert for repalr of Ba, 144,70 Lakhs, Tags (Sticker) & Third party repair import of Ra. 202.14 which is not

reliected in APR. Year Import Figures as | Figures as Difference ‘Reasons for difference Period per APE per Trade ifany Data | 2022-23 Capital (0, (100 0.00 0.00 WA Groods |

[7] Bond cum Legal Undertaking (BLUT} 130 (Rs. in Lakhs)

Bond-Cum Legal Undertaking 3090.31 Remaining Value of BLUT given by entity. at the start of the Financial Year. 1091,19 Value of Additional Bond-cum-Legal Undertaking (BLUT) executed during the Financial Year, Tatil “a The duty forgone on Goods; Services imported or procured during the Financial Year (should cured ds/strvices) Remaining Value of BLUT as at the | end of the Financial Year [1] + fin) - | (५४), iInclide the GST foregone on DTA 585.04 201,25 Ye

of pending Foreign period, if any To cross-check the same and verify whether necessary permission from AD Bank / REI No (H) (a) the said period. Ino, details thereof, a to also check whether unit has abtained Softex condoanation from DC office ; RBI and if approved, whether they have filed such pending Softex. NA Whether all Softex has been certified, if so till which menth has the same been certified. If not, provide details of the Softex and Teasons for pendency. 02 ie} Whether unit has filed any request for Cancellation of Softex _ _ | ADA | | व्न Whether any Services me ai — | inh DTA/SEZ/EOU/STPI ete, against payment in INR in r/o IT /ITES Unit during the period. If yes, details thereof (year wise | details to be Lded} No

Is: the umit sharing any of their infrastructures with other units or are utilizing infrastmacture of another unit in the same or other SES, details of the unit with whom the sharing is being made, and the payment terns If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated If so, details thereof, including the | Whether all DSPF for services procured duning the said monitoring period under consideration has been fled by the unit and whether the same. has heen processed for approval by the 30 Office. (L) os submission of monitoring report | Whether unit has filed all DTA Procurement io the goods procured by them during the monitoring period for the relevant period, no, details thereof oo Details of the request IDs pending for OOC in respect of DTA procurement on the date af WO Has the unit set up = cafeteria | oranteen / food court in unit premises. ifyes, whether permission from UAC / DO office has been issued, or otherwise office has been issued, or otherwise | Whether unit has availed any duty “free goods / services for setting up ७ Such faces? If yes, whether unit has. discharged Buch duty / tax benefit availed? details to be given including amount of duty / tax recovered or yet to be recovered NO e provisions of law has been noticed / observed by the Fong वि+ Officer during the period under moniteri Whether any violation. of any of the a 131

[8] Observations on Estate Division. Particulars f Status QGutstanding Rent dues NIL Labour Dues or Labour NIL Cases | Validity of Lease Agreement | Pending for adju‘dication for the period 01.04.2024 to | 21.03.2029, Findings

li This is the Sth year of the block period 2019-20 to 2023-24, APR pool to this FY 2022-23 has been monitored and noted in the 1915 Approval | Committee meeting held on 25.0ao 3 2. |The प्रा has achieved export revenue of Rs. 2515.02 Lakhs as against projected export of Rs. 1278.00 1.6. 196,.79% for the FY 2023-24. 3, | Opening balance of Raw material declared is matching with previous year Closing balance. | 4. Capital Goods Amortization hi Goods Amortization has been shown correctly. 5. Net Foreign Exchange Rs. 2393.86 Lakh is positive. Lom There is no case pending of rin Bag Exchange: o2#2 2.2.2... °° | 7 Value Addition of the unit is 9.99%; 8, No Labour dues & Labour cases are pending — the unitin estate | section. : There is no CRA Objection pending. 10. |Thereisna SCN is pending, go© 11. | Women employment is very low compare to men. 12. |The APR for the FY 2023-24 has Been filed within prescribed time & | submitted on 13.09.2024, “od हट i & ५) (मनीष कुमार] सहायक वि+कास आयुक्त oh 132

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FINAL SCRUTINY REPORT/ | °/2024-25 Date: Name of the Unit: M/s. MK Address: Unit No. 103, Block No.1, Seepzt++, Seepz-SEZ, Andheri (East), Mumbai- 400096. Block period: 2019-20 ta 2023-24 Financial Year: 2020-2! [#४ Year), 2021-22 [उच्त Year], 2022-23 (4 Year) and 2023-24 (S" Year} Details of Previous Monitoring:- 4, Previous UAC observation: The proposal of performance of the APR for the period 2019-20 was placed in 158th Approval Committee meeting held on 30.12.2021, wherein the committe: moted the monitoring performance of the unit for the period 2019-20 as the unit has achieved positive NFE in terms of Rule 54 of SEZ 135 Rules, 2006, (A): Observation on APR (1) APPROVED Projections: Rs. in Lakhs 1“ Year | 24 Year | 3TM Year | 45 Year) 5+ Year Total 2019-20] 2020-21 | 2021-22 | 2022-23 | 2023-24 OB value ofexport [5100.00] 5300.00 | 5500.00. | 5600.00 5800.00 | 27300.00 FEQuizo —s_—s—« [41.35.00] 4280.00 | 4425.00 | 4480.00 | 4631.00] 21951.00 NFE _ | 965.00 | 1020.00 | 1075.00 | 1120,00 1169.00] 5349.00 (II) Performance as compared to projections during the block period 2019-20 te 2023-24. Re. In Lakhs | Year Export F.E, OUTGO Raw Material C.G. import Other Projected! Actual (Goods /Services)} | outlaw Projected | Actual (Projected) Actual Actual 2019-20) 5100.00 | 7147.48 | 4120.00 | 6732.55 eae L.68 | 0.00 | 2020-21| 5300.00 | 4666.10 |-4270.00 | 3193.09 10.00 | 0.90 | | 9.00 | 2021-22] 5000.00 | [2818.45 | 4420.00 | 15087.85 a. 0h 200 | (09.00 | 2022-23| 5600.00 | 15901.74 | 4475.00 | 16525.13 | 5.00 | 0.00 | 6.00 2023-24) 5800,00 | 17101.80 | 4626.00 | 12890.78 3.00 2660 | 0.00 | । | Total | 27200.00) 57635,58 '21911.00) 1.00| 54429.40/ 40.00 | 70.46 | (0.00. | (It) Cumulative NFE achieved during the block period 2019-20 to 2023-24 a Rs. in Lakhs) ¥ear Cumulative Cumulanve NFE Cumulative % NFE Achieved Projections NFE Achieved 2019-20 965.00 604.47 62.64% 2020-21 1985.00 1566.85 78.93% 2021-22 3060.00 2512.86 42.12% _ 2022-23 4180.00 3665.73 87 FO, 2023-24 5249.00 4903 95 93.36%

136 (IV) Whether the Unit achieved Positive NFE : Yes (D) Other Information: OA No, & Date IA/NUS/APL/G&J/266/2002/880 DATED 30.07.2002 alidity oF LOA _|31.03.2029 | ltem{s) of manutacture/ Services (Combination Jewellery of (छत (59587 With Diamond CZ or other Precious stones, ombination jewellery of Gold/ Copper With Semi cious stones, combination Jewellery of Gold / Platinum With Diamond/ C2 or other Precious; Semi Precious stones, Combination Jewellery of Gold/Silver With Diamond /CZ or other Precious /Semi Precious stones, | ombination Jewellery of Gold Steel With Diamond/CZ or other Preciows/ Semi Precious stones, Plain Studded Platinum jewellery, Plain Studded ilver jewellery, Plain’ Studded Gold jewellery, Stecl ewellery studded with precious / Semi-precious stones Date of commencement of 10.05.2004 raduction fxecution.of BLUT Me tC ending CRA Objection, if an Ma Pending Show Cause Notice / ifs) viction Order Recovery Notice’ ecovery Order issued, if any _ | 2020-21 | 2021-2 2022-23 2023-24 aia fil Male | 986 | Male Ti1 Male | 124 Na: of employees Female} के |Female) 6 | Female | ae । Female} 15 Total | 108 | Total | 1021 Total | 121 | Total | 139 | aallotted (in sq. ft) 6466.80 54. fh, हु Area available foreachemployee (2020-21 2021-22 2022-23 2129-24 per sq. ft. basis (area/no. of 59.88 sq.ft, [6340sg.ft 5344 sq.ft, | 46,52. sq. ft employees) peremployee fperemployee [per emplovee {per employee | Investment till date [Financial (2020-21 2021-22 2022-23 023-24 ea4r Building (|Rs.220.75 = ७, 229.75 Rs 229,75 | Rs. 220.75 हि¡ lakh Lakh शिġ Lakh Lakh Plant & Rs. 188.09 Rs. 215.20 Rs. 258 59 Rs, 264.98 Machinery {Lakh ‘Lakh Lakh Lakh Total £18.74 Rs.444.95 [Rs 468.14 Rs, 494,73 । Lakh Lakh Lakh Lakh Per Sq. ft, Export 11-21 0.72 Lakh per sq, ft. uring, the FY 2021-22 Rs. 1.98 Lakh per aq. ft. i 2022-23 Rs. 3.46 Lakh por eq, ft.

137 ity and value of goods F202] 2021-22 2022-23 1273-24 | ported under Rule 4 KIC WO NC NO unutilized goods) | falue Addibon during the at es | 202 1-22 | 20. 4 आए उप णांए्ाmएए period (applicable for 878 4 o7e% (815% 813 % 6 & Jewellery Units) 2020-2 121, |-22 2022-34 2101-74 ch YES "ES WES Viet Wl Rie BESS Pe ccs Submitted Submited : bmitted pnsidered now have been: filede nce, | lawaraaae| Oe UL eee ell within the time limit, of lo"?! 30.08.2022 OU 2023 39.19, 2024 vee equest ID Request ID Request ID Request 10 ‘i: no of days delayed to be given, [f no, details of the Year along wi 242 10029855 ) (2422000274560) (2427 00025580) (242400) 2537 1) élay of 91 099५5 Covid- 19 andemic| (E| Reconciliation of Export & Import data. [8] EXPORT: (Rs. in Lakhe| By Figures । Figures as (Difference if} Reason for Difference /Remark reported in | per Trade any APR (FOB Data Value | 2020-21 4666.10 $666. 10 a ae NIL 2021-22 | 12818.45 12818.38 0.07 [Rounding off difference: 2022-23 | _ 15901.74 15715.61 186.13 xchange rate difference 2023-24 7101.80 | 17997:54 _ 190.54 Exchange rate difference (a) TMPORT i (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. 2023-24 (Rs. In Lakhs) F.Y. Figures as {Figures as per|Differance if Reasons for diffcrence । per APR "00 Trade Data any 2020-21 0K) ee eae NIL 2021-22 42.15 42,18 0.00 iL 2022-23 Beall: 1.45 1.45 onsumables were added in RM in NSDL. | See | 26.60 0.00 [NIL lii] Raw Materials: {Rs. In Lakhs}

138 Figures as per. | Figures as per] | 55 ff F.Y. APR Softex/ Trade | Piflerence if

Import RM Data any हि¡ | 2090-21 | 3193.06 3193.09 | 0.00 | >>) DTA diamond purchase and payment 2021-229 LS087.85 9345.61 5742.24 se ee pace re include Exchange: rete difference 0.02 DTA diamond purchase and: payment 2022-23 16525.13 9826.44 6698.69 Se Peer ee G0.6: melared Exchange rate difference 1,69 DTA diamond purchase and payment niade in USD value 6101.53 included 2023-24 | 12860.78 erro | etree Py ee enh wtic tia une: oo F.Y, 2024-25,

Exchange Rate difference 5.49 (F) Bond cum Legal Undertaking (BLUT) Bond-com-Legal Undertaking (BLUT)

=" INR in Lakhs Sr. Particulars ; No. : है 2020-21 =f _ | 2022-23 | 2023-24 (i) | Total amount of Bond-Cum-legal 10256.18 | 10256.18 | 10256.18 | 10256.18 undertaking (BLUT) at the beginning of the 5 years block period (ii) | Value of BLUT amount at the 10256.18 | 974550 | R277 | 8303.85 beginning of the Financial Year (APR |__| Thonitoring period : = Value of additional Bond cum legal

“

(11) (a) Whether all SOFTEX/SERF has been filed for the said period? If no, details thereof. (8.0. to also check whether unit has obtained SOFTEX condonation from DC offiee/ RBI and if approved, whether they have filed such pending SOFTEX.) (b) Whether all SOFTEX/SERF has been | Sees if so till which month has the same been certified? If not, provide details of the SOFTEX and reasons for endency. | (e) Whether unit has fled any request for Cancellation of SOFTEX/SERF Not Applicable to Gems and Jewellery Units 1) Whether any Services provided in DTA/SEZ/EOU/STPI = etre. against payment in INE in r/o IT/TES Unit ॥ ves, details thereof (year a details to be provided). 2020-21 | 2021-22 | 2022-23 नहा NIL NIL NIL NIL, (I) Is the unit sharing any of their infrastructures with other units or are utilizing infrastructore of another unit inthe same or other SEZ? If so. details. thereof, including the details of the unit with whom the sharing is being made, and the payment bern. If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date af UAC / Approval letter to be indicated? ee ee ale (K) Whether all DSPF for services procured (during. the said monitoring period under consideration has been filed by the unit and whether the same has been processed for apptoval by the 9500 (11102? Started from 2023-24 910 Whether sie has filed all DTA procurement wort. the goods procured by them during the monitoring period for the relevant period? ike (५) | Details of the ce IDs pending for COC in respect of DTA. procurement on the date of submission of monitoring report 139

= Has -- कि¾ unit set up any cafeteria / aa have any set up of canteen / food court in unit premises? Cafeteria, canteen food court in the Unit if yes, whether permission fram UAC / premises DC office has been issued, or otherwise | office has been issued, or otherwise? Whether unit has availed any duty free goods / services for setting up such facility? If yes, whether wnit has discharged such duty / tax benefit availed? Details to be given including amount of duty / tax "Eros or yet to be recovered? | (O} | Whether any violation of any of the NO provisions «= oof) daw Slohas been noticed /observed by the Specified | Officer during the period under monitoring?

(B) Observations on Estate Division. a oO Status a Rent dues ‘NIL Labour Dues or Labour AIL Cases Validity of Lease Agreement | Sub-Lease — is registered w.e.f, 10 1.072002 for 95 yrs Findings 1, | These are 27४१, 3", बैक and 5t year of the block period 2019-20 to 2023-24 | ; | performance scrutiny for the period 2020-21 to 2023-24. APE prior to this _ 2019-20 has been monitored by 158» Approval Committee | meeting held on dt. 30.12.2021. 2. |i. The unit has achieved export revenue of Rs. 4666.10/- Lakhs as against projected export of Rs. 5300/-i.c, $8.04 46 during the period for 19, 2020-21. i. The unit has achieved export revenue of Rs. 12818.45/- Lakhs, as against projected export of Rs. 5500/- i.e. 233.06 % during the period for F.Y. 2021-22, in. The unit has achieved export a of Rs. 15901.74/- Lakhs as against projected export of Rs. 5600/- i.e. 283.96.% during the period for F.Y, 2022-23. iv, The unit has achieved export revenue of Rs. 17101,80/- Lakhs’ as against projected export of Rs. 5800/-i.c, 294.86 % during the period for 7.४, 2023-24 3. | Opening balance of Raw material declared is matching with previous year closing balance 4. | Capital Goods Amortization has been shown correctly. correctly. i. Net Foreign Exchange Rs. 962.38 /- Lakh is pe Rs. 962.38 /- Lakh is mane for FLY. 2020-21, Ls eeeeee oo oe re. | i a ae oP आओ क्र

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141 Pass Net Forcign Exchange Rs. 1152.87 /- Lakh is positive | FLY. 2022-23. iv. Net Foreign Exchange Rs, 1328.22 /- Lakh is positive for FY, 2023-24. Pendency Foreign Exchange Realization- As per APR for F.Y. 2023-24, 153 cases amounting Rs. 4686.00 Lakhs are | pending for FE realization beyond permissible limit. However, as per data received from unit on 14.11.2024, total 12 cases amounting Rs. 620.51 Lakhs are pending for FE realization beyond permissible limit. There are no Labour dues/ cases, — dues pending againat the unit in estate section, छिƤ, o There is no CRA Objection pending. There is no SCN is pending. 10. | The unit has exceeded actual projection vis a vis approved projection, there they approved propections. should request to the Development Commissioner office for enhance the

a mE = =. 11, | Value Addition as per SEZ formula is as below. FAY, | Value Addition Ss {—_=—- As per SEZ formula FY, 2020-21 10.2596 PY, 2021-22 ] 7.21% FY. 2022-23 — | 7.53% F.Y. 2023-24 | 7.73% 12. | There is no delay in filing of APR 7.7, 2020-21, 2021-22, 2022-23 and on | Sa (मनीष कुमार) सहायक वि+कास आयुक्त सीप्ज़-सेज़

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147 FINAL SCRUTINY REPORT) i, yf 2024-25 Date: Name of the Unit: - M/s. Omega Prochucts Pvt. Ltd Address: - Unit No. 50 & 64, SDF-Il, SEEPZ-SEZ, Andheri (डी Block period: - 2019-20 to 2023-24 Financial Year: - 2022-23 (4° Year| and 2023-24(5" Year) Details of Previous Monitoring:- के The proposal of performance of the APR for the period 2021-22 was placed in the 17! Approval Comittee mecting held on 06.10.2023, wherein the Committee noted the monitoring performance of the Unit for the period 2021-22, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006, Achon taken report ; EES of the Approval Committee 1 Action for delay in submission of APR: for the period 2021-22 wall be taken as per rules. दहन taken if any. Show Cause Notice issued to the unit on 19.03.2024 and the same was adjudicated vide Order in Original dated 26.08.2024 imposing penalty of Rs.30,000/-. The unit has paid the penalty of Rs. 30,000/- vide DD No.907940 dated 03.10.2024, (Aj: Observation on APR [1 APPROV APPROVED Projections as. in Lakhs 2019-20 2020-21 | 2021-22 2022-23 | 2023-24 Total FOB value 400,00 440.00 $62.00 985.00 1651.00 | 3938.00 of export FE Outgo 224,00 | 250.00 | 272.00 657.00, 1005.00 | 2408.00 । NFE 176.00 190.00 POO, 0) 328 O00 646.00 | 1530.00 |

148 (I) Performance as compared to projections during the block period 2019-20 to 2023-24 (Rs. in Lakhs] Export F.E. OUTGO | | Raw Material C.G.import | Other Year §Projecte | Actual Goods/Services outflow | वि+ज मिYकक | d Projected | Actual Projected | Actual Actual | 2019-20 | 400.00 | 327.37 | 182.00 | 187.20 | 10.00 a | 2.48 2020-21 | 440.00 | 546.67 | 200.00 | 239.02 | 15.00 | 16.16 | 0०-00 2021-22 | 462.00 | 620.48 | 210.00 | 454.00 | 25.00 | 18.20 | 0.00 2022-23 | 985.00 | 572.26 | 480.00 | 395.37 | 125.00 | 30.51 | 15.51 2023-24 | 1651.00 | 478.78 | 812.00 | 505.70 | 125.00 | 81.45 | 10.02 | Total | 3938.00 | 2545.56 | 1884.00 | 1781.29 | 300.00 | 146.81 | 28.01 (M1) Cumulative NFE achieved during the block period 2019-20 to 2023-24, (Re. in Lakhs) Year Cumulative Cumulative NFE Cumulative % NFE Projections NFE Achieved Achieved 2019-20 176.00 14237 80.89% 2020-21 366.00 433.53 118.45% 2021-22 556.00 | 757.96 136.02% 2022-23 884.00 cn 90 904.13 165.98% 2023-24 1530.00 | 850.70 65.60% (IV) Whether the Unit achieved Positive NFE: Yes (D) Other Information: — << No. & Date | SEEPZ-SEZ/LA(I| /APL/HW-29/08- 09/1305 Dated: 06.02.2009 Validity of LOA 39.04.2029 Item(s) of manufacture/ Services lstriuments resistance capacitance and inductance / portable calibrators. Assembly of measuring and calibration wiz; decade boxes ‘of Electronic &Sub-

बल assemblies, Register Load Banks, surface mount resistors (SMD), thick film repiaters and resistor assemblies, thin film resistors, wire wound registers. Date of commencement of | 30.04.2009 roduction ir Execution of BLUT YES Pending CRA Objection, if any NC Pending Show Cause WNotice/ | NO Eviction Order/Recovery Notice/ Recovery Order issued, if any eae! ; 2022-23 2023-24 Male 34 Male 36 No. of employees a |e

Female | 38 Female 43 Total | 72 Total 74 TH | Area allotted (in sq. ft.) __ 11333.63 Sq Ft. a ॥ Area available for each employee per 2022-23 2023-4 sq.ft. basis (area / no. pa tn म Rs,157.27 Sq. Ft | Rs.143.34 Sq. Ft Investment till | Building Re. 0.00 lakh Fs.0.00 lakh date Plant के Machinery Fs.382.38 lakh | Ks.472.73 lakh TOTAL (Rs.382.38 lakh | Rs. 472.73 takh Per Sq. ft. Export during the FY Rs, 5053.67 Re. 4226.15 per Sq. Ft. per Sq. Ft. ‘Quantity and value of goods “| NO NO exported under Rule 34 unutilized roods Value Addition during the NA NA monitoring perioc NO YES Whether all the APRs being : | considered now has been filed well न pes elroy i within the time limit, or otherwise. 7222 i ree कि¾क Reguest ID Request ID ii no, details of the Year along with = | (545300015742) | (242400017823) no of days delayed to be given. Delay of 3 days 149

150 [| Reconciliation of Export & Import data. ia) EXPORT (Rs. in lakhs| Year/ Figures | Figures | Difference Reason for | Difference/Remark | Period reported as Per if any in APR Trade (FOR Data Value) | Less; The FOB Value of Sample exports are | not considered uncer APR Rs.0.01 lakhs. Add: SB was filed on 31.03:2022, but physical export was made in FY 2022- 2022- | svoag | 501.56 23(LEQ date 01.04.2022). Henee the FOB 23 19.3 Value of exports was considered in FY 2022-23 0 Request [ID 2523301138884 dated 31.03.2022 Ra. 19.29 /- lakhs | Lesa: The FOB value of sample exports are | not considered under APR Rs.0,06,/- lakhs Less: Re-cxport value of exported poods received for repair & return (imported vide BORA LOT2Z3579/20,06,2023) are not considered in the APF figs Rs.0.37/- lakhs 2023- 478.73 481.18 2.4 Less: The vahte of imported Taw materials Pr which was found defective and re-exported for rework i réplacement (BOER#1024914/18.11-2023 a 1014625,/18.07,2023) was not considered in the APR figs Rs.1.97/-lakhs (b) IMPORT i. (Capital) (Rs. In Lakhs) Neal | Figures as |Figures as per|Difference | per APR Trade Data any “fT 1 30,98: 4? alue of imported poods inadvertently considered unde the heacl CLF value of imported raw materials. Request ID. 1722038599961 Ks.0.47 /-Lakhs

3023-34| 59.63 fii] Raw Materials: j Ee trade data value of imported pital goods & spare ar nsidered under CIF walue o imported raw materials Aa sumables import of CG & apares during the FY i Rs.81,45lakhs .21.82/-lakhs (Rs. In Lakhs} | Figures as per APR Figures as per Trade Data Difference if any j2O22-23 O50 392.26 3.11 dd: In APR, value of imported capital छा 15 inadvertently considered under the head CIF Aue of imported raw materials Request Id WNo.172203854961 dad :as per trade data report fo BOE, was considered CIF value of imports, However, in the APK the ave considered assessable valu as per BOEs., Rs.2.63/-Lakhs otal: Rs. 3.11/-Lakhs 2023-24 505.70 529.88 24.18 Less: In Trade data; value o imported capital goods & spare are comsidered under CIF value of imported raw materials 4 «nsumables Rs.21.82/-lakhs. : The value of exported goods eceived for repair & return are ot considered in the APR figues 2.06 /-lakhs. tal: Rs. 24.18/-Lakhs 151

152 Bond cum Legal Undertaking (BLUT) (INR in Lakhs Sr Particulars | NG. — 2022-23 | 2023-24 | (i) Total anvwunt of Bond-Cum-legal FBL74 | FHL 74 । undertaking (BLUT) at the beginning of the 5 years block period (ii) Value of BLUT amount at the 4744 | 148171 beginning of the Financial Year (APR ____| monitoring period) . /"/9/"/"प"हह#हप#ऑ॥ऑ्ऋ्प1पऋ (iti) | Value of additional Bond cim legal 1093.49 undertaking executed during the APR monitoring period, if any (iv) | Duty foregone amount on-accountof | e222 | Lia goods and services imported or procured from DTA during the APR monitoring period | tv) | Remaining or closing value of BLUT | 1418.71 | 1240.97 | at the end of the APR monitoring Period | | Details of pending Foreign Remittance | 2022-23 2023-24 beyorul Permissible period, if ary. To cross-check the same and verify NIL. ४11. whether necessary permission from AD Bank / RBI has been obtained. (H) | Whether all SOFTEX/SERF has been NA ATA {a} filed for the said period? If no, details thereol. (S007 कफ ales check whether turit fas obtained SOPTEX condonation from GC ooffite/RBL and if approved, whether they have filed such pending SOFTEX. [0] Whether all SOPTEX/SERF has been NA | NA certified, if so ll which month has the same been certified? [If not, provide details of the SOFTEX and reasons for ({e) | Whether unit has filed any request for ALA NA Cancellation of SOFTES /SERF | (} | Whether any Senaces provided m | 202-23 2003-24 |

= ae oe | elc. against payment in INR in r/o IT/TTES Unit during the period? lf yes, details thereof (year wise details to be provided). 2 Is the writ sharing any of Uber inftastruchires with other units or are ulilizing infrastructure of another unit in the same or other SRA? If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment berms, If approval for sharing of common infrastructure has been obtained from LAC / DX. office, the date of UAC ; SS ee ee WA We Neo Whether all DSPF for services procured during the said monitoring period under consideration has been filed by the unit and whether the same has been processed for approval by the SO Othice? Yes Yes Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period far the relevant perioxl? If no, details thereo!. Yes Yes (MI) Details of the request [Ds pending for OOONS का respect af DTA procurement on the cate of submission of monitoring foprare Nil Nil (N) Has the unit set-up any cafeteria / canteen / fod court in unit premises? 119७४, whether permission from UAC / DAS office has been issued, or otherwise office has been issued, or otherwise? Yes Yes Whether unit has availed any duty free goods / services lor setting up such facility? Ifves, whether unil has discharged such duty / tax benefit availed? details to be piven including amount of duty / tax recovered or yet to be recovered? Na Mo 153

BREF | Whether any violation of any of the|No . S| | provisions of law has been nobiced/observed by the Specified Officer during the peril under | monitoring? + — —__. [छ] Observations on Estate Division. Particulars Status Outstanding Rent dues Rs, 0,39, 738 /- outstanding duces as on 19.09.2024. Labour Dues or Labour NIL Cases Validity of Lease Agreement | Sub-Lewse Agreement is registered for the period 30.04.2024 to 29.04.2029 Findings This isthe 2 years performance scrutiny See and 2023-24 of the block period 2019-20 to 2025-24. APR pricr to this FY 2021-22 has been monitored and noted in the 179 Approval Committee meeting held on 06.10.2025. ee a: Action in respect of the 179° Approval Committee meeting held on 06.10.2023. has also been completed by this office. Show Cause Notice issued to the unit on [9.03.2024 and the same was adjudicated vide Order in Original dated 26.08.2024 imposing penalty of Rs.30,000/., The unit has paid the penalty of Rs. 30,000/- vide DD No.B07940 dated 02.10.2024. रन a The unit has achieved export revenue of Rs. 572.26 Lakhs as against projected export of Rs. 685.00 1.8. 58.00% for the FY 2022-23: 4. The unit has achieved export revenue of Rs. 478.78 Lakhs as against projected export of Rs. 1651.00 Le. 28.99 % for the PY 2023-24. 5, | Opening balance of Raw material declared is matching with previous year closing balance. 6. | Capital Goods Amortization has been shown correctly, 7. | Net Foreign Exchange Rs. 904.13/- Lakh is positive FY 2022-33. i rs Forcien Exchange Rs, #50,70/- Lakh is positive FY 2025-24, 9g. | There win nent tne tet 8 39387 won कक ——— of Foreign Exchange. 10. | Outstanding Rent dues are Rs. 6,39,738/- as on 19.09.2024 154

11, Sub-Lease Agreement is registered for the period 30.04.2024 to 29.04.2029 | 12, | No Labour dues & Labour cases are pending against the unit in estate section. | 13. | There is no CRA Objection pending. 13. | There is no SCN is pending, | I4, | There is no delay in filing of APR FY. 2023-24, The APR for the FY 2022-23 has not been filed within prescribed time & submitted on 04.10.2023 1.8. there is a delay of 03 days. 15. |The unit has achieved less export turnover against project Exports for F.Y.2022-23 & 2023-24 on addition location. रिखा नायर) सहायक वि+कास आयुक्त सीप्ज-सेज़ 155 |

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158 || FINAL SCRUTINY REPORT 4 (/ 2024-25 Date: Name of the Unit: M/s. 5 G Designs Prt. Ltd Unit Address: Plot No. 55, SEEPZ-SEZ, AndhenjE), Mumbai-400096 Block period: - 2020-21 te 2024-25 Financial Year:- 2021-22 (2nd Year|2022-23 (3° Year), 2020-24(4" year} Details of Previous Monitoring:-

Previous UAC observation The proposal of performance of the APR for the penod 2020-21 was placed in the 167% Approval Committee meeting held on 30.09.2022 wherem the Committee soted the monitoring performance of the Unit for the period 2020-
The Committee also directed the प्रात 15 « Action taken report : न Approval Sear taken if any. baal ॥ [ Clear the rental प्रपदक | Letter issued te the unit on 29.10.2022 with a immediately, request to clear the rental dues as per the direction of the Approval Committee, at the | earliest. | a ae there is mo outstanding dues as on (Aj: Observation on APR (I) APPROVED Projections TR . in Lakhs 1+ Year| 24 Year | 3-4 Year | 4th Year | Sth Year ical 2020-21) 2021-22 | 2022-23 | 2023-24 | 2024-25 FOB value of export 8000 | 8800 9680 | 10648 | 11713 | 48841 FE Outgo _—*(| 7148.99] 7856.99 | 8635.79 | 9492.66 [10434.93] 435609.30 | NFE | 851.01 | 943.01 | 1044.91 | 1155.34 | 1278.07 | 5271.64 (tl) Performance as compared to projections during the block period 2020-21 to 2024-25. 7 Rs. In Lakhs Year Export [Tt~“‘éaCOUTGO 9 QOUTGO | Raw Material C.G. import | Other Prajected| Actual | (Goods/ Services} puatile Projected| Actual | Projected | Actual | Actual goz0-21| sooo |ivs7.75| e798 |1058.75| 46.61 | 0.00 | 0.00 | aon)-09| Beoo |a@so2.42|[ 7478 |2008.08| 46.61 | 20.50 | 0.58 | of22-23| 9680 | 3877:98 1 8226 |2633,70॥ 46.61 | 10.55 | 0.63 20235-24|
| 4704.653 | 9049 | 3824.15] 46.60 | 17.69 | 1.07

(III) Cumulative NFE achieved during the block period 2020-21 to 2024-25 Rs. in Lakhs Year Cumulative Cumulative NFE Cumulative % NEE Provections NFE Achieved Achieved 2020-21 | 851 .01 774.20 90.97% 2021-29 1794.02 1917.27 [कला 2022-23 a8. 23 2164.59 111,50% 2023-24 ooo8, जा aro? Fo 120. 14% (lV) Whether the Unit achieved Positive NFE : Yes (०1 Other Information: LOW No. & Date SEEPZ-SEZ/1A-1/SGDPL/8/2019-20 dated — 17.9, 2020 Validity al LOA 06.10.2025 term(s) of manufacture; Services Plain and Studded Bronze Jewellery, Plain and Studded Bronze Jewellery, Plain and Studded Ceramic Jewellery, Plain and Studded Ceramic Jewellery, Plain Silver Jewellery, Plain Silver Jewellery, Precious and Semi Precious Stone Studded Silver Jewellery, Precious and Semi Precious Stone Studded Silver Jewellery, Studded Silver Jewellery with Mother of Pearls %& With Other Gem Stones, Other Stone Studded Silver Jewellery, Other Stone Studded Silver Jewellery, Plain Gold Jewellery, Plain Gold Jewellery, Studded Gold Jewellery with Mather of Pearls & With Other Gem Stones, Pearl Studded Goid Jewellery, Pearl Studded Gold Jewellery, Diamond Studded Gold Jewellery, Diamond Studded Gold Jewellery, Precsigus and Seni Precious Steac. Studded Gold Jewellery, Precious and Semi Precieua Stone. Studded Gold Jewellery, Other Stone Studded Gold Jewellery, Other Stone Studded Gold Jewellery, Plain and Studded Brass Jewellery, Plain and Studded Brass Jwellery, Plain and Studded Stainless Steel Jewellery, Plain and Studded Stainless Steel Jewellery, Studded Brass Jewellery with Mother of Pearls & With Other Gem Stones, Plain and Studded Enamel Jewellery, Plain and Studded Enamel Jewellery, Plain and Studded Titanium Jewellery, Plain and Sttidded Titanium Jeweller: Mate of commencement of O7_10.2020 productron ~oecution of BLUT We 6 ऋ; ending CRA Objection. ifany PNo ees 159

nding Show Cause Notice —No wvicton Order, Recovery lotioe’ Recovery Order issued, if any

Male तक. | Afale | 69 | Male | 76 Wo. of employees Female| 30 (Female) 51 (Female) 46 Total | 86 Total ae Total | 122 Area allotted (insq. ft.) LOFS: sy, ft, Area available for each PO21-22 022523 2023-24 mployee per sq, ft, basis 301.34sq. ft. [258965q fe. 25471 sq. ft area no, of employees) Investment tll date [Financial 2021-22 2022-35 ian ear Building [Rs.224.38 lakh ॥5.411.17 lakh [ts411.19 lakh Plant é |Rs.703 lakh [Rs738.56 lakh Rs.762.25 lakh | Machiner Total हि¡, 977 98 lakh |Rs. 1149.75 lakh Rs, 1173.44 lakh 2021-22 |Ks.842.46 lakh per sq. ft. हु बे Export 222 रिश्ता, lakh per sq. ft ७७७ 3७०४४ 2023-24 [Rs.15139.60 lakh per sq. Ft Quantity and value of goods = PO71-22 O23 NB perted under Rule 4 NO HO NC unutiliaed goods) alue Addition during the | [2021-29 2022-23 1023-24 monitoring period (applicable [pg 52 48.99 3.48 for Gems & Jewl Linits 1 NO YES YES Whether all the APRs ‘considered now have been filedSubmited on Submitteden ‘Submitted on well within the time limit, of) 8.10.2022 19.09, 2075 13.0 2024 otherwise. | lf no, details of the Year along®equest ID = (Reques' 1D = Request ID vith no of days delayed to bet242200031533) (242300006303) (242400003790) civen, Delay of 17 day 160

15] Reconciliation of Export & Import data. (a) EXPORT (Rs. in Lakhs} | FY, Figures reported in APR (POR Value Figures as per Trade Data Difference if any Reason for Difference ‘Remark | हु: 10 ४ 052 1- 2022- 2592.42“Ch 2650) 5-3 98.11 Diff. ce to re export | Request ID 2502100098634 2 tat LOSSES BOS 1630994 | 252103005770 2o2 103867536 1359259 | G2675 1 Total 5810329 58.10 4034.35 | 56.33 Thi, due a re FL Request ID | 2E220259 7286 i, मिYलनी 1853826 Total 252204004804 Steely 4704.63 (bh) IMPORT Capital Goods. 4789.44 85.81 | एज, due to re expe Request ID 7252101847885 | Re | BOSR 7 a4 so2s0s84 722 252304142193 259303319870 252304778460 aves02639212 | 622642 | 642769 erry 7 2064 1OOy 1h? 1098906 257400437925 fO4565 Total 82303047 82.33 जा due to Sales return deducted 172301344611 1724003801075 136319.44 111768.90 (Rs. In Lakhs) F.¥. Figures as per APR Figures as per Trade Data 2021-22 20.50 9.49 2022-23 10.55 e025-24 10.35 LUT Purchase 15,01 Request 10 372200607132 17.69 17.09 161

162 11] Raw Materials (Rs. In Lakhs] EF Figures as| Figures as per | Difference if mr APR | Trade Data an | Request ted Rs. Remark LY2100SoOS 7S | कई FORO PP2101 522611 | 2002504 | REPAIR 1721021 12976 | 1308 FOC 172102169901 | 1412877 | REPAIR १101-55 | 2008.06 A050, 73 1 172102293156 | 280 FOC 40.67 172103060835 | B48581 | REPAIR 172200154814 | 754 | 10९: 172200583040 | 190 | Foc 17220DR90060 | 133 | Foe Total 267202 +——J | 42.67 Request td its Remark 172202025073 | 1447674 | REPAIR LT 2205282052 | 3T94926 REPAIR: ०0156 Gal2632:70 2698.16 64.46 | $72203511804 | 142460 | FOC [72510 193063 | F819 FOC LF2S00594993 652520 Foc Total G445699 64.) 2023-24) 3824.15 3903.95 79.80 Request id ta. Remark L201 162983 | 6197 FCM: L720 1202102 | 3148641 | REPAIR 172301348611 | 136319 [SR [73301671113 | 1189s | FOC 172902174656 | 698961 | REPAIR 7as02300033 | 1107178 | REPAIR 172303424081 | 1104220 | REPAIR 1F2300401308 | 993025 | REPAIR |Fadop4a4o964 | Taad4g REPATE 772400301975 | 111764 | SR Total रु a ae | कफ 80 (F} Bond cum Legal Undertaking (BLUT) Bond-cum-Legal Undertaking (BLUT) कर (UNE in Lakhs Sr. Particulars No. angio | anges | आर-4 a Total amount of Bond-Cum-legal $0656.25 | 29655.25 | 29656.25 undertaking (ALUT) at the bepinning of the 9 years block period (ii) | Value of BLUT-amount at the 29464.83 | 2915720 | 28646.24 beginning of the Financial Year (APR (iii) | Value of additional Bend cum legal Fall | लि? undertaking executed during the | APE monitoring period, if any

(iv) Duty foregone amount on account of goods-and services imported or procured from DTA during the APR monitoring period 307 63 | 510.96 onl il P| period Remaining or closing value of BLUT at the end of the APE monitoring || 157.20 | 28646,24 27 859.01 |. of pending Foreign Remittance beyond Permissible perio, it any. To cross-check the same and vernfy whether necessary permission from AD Bank / RBI has been obtained. (i) (a) जो Sepa n | Nil as per APR Mil as |S, APR 203-24 “Nil as per APE filed for the said ered If no, details thereof. (5/0. to also check whether unit has obtained SOFTEX condonation from De offices RBE and if approved, Whether they have filed such pending Whether all SOFTEX/SERF has been Units (0) certified, if sq till Snel month has the same been certified? Wo mot, provide ncloncy. Whether unit has filet any request for Cancellation of SOPTEX/SERP Not Applicable to Gems and Jewellery Whether any Services aml in DTA/SEZVEOLYSTPI लए... against payment in INR in 176 IT/TTES Unit during the period? lf yes, details thereof (year wise details: | (1) NO [2023-23 | 2023-24 | infrastractires with other units or are | utilizing Infrastructure of el, unit | if the same or other SE7? If so, details thereof, including the details of the unit with whom the sharing is being mace, and the payment 11811 7 TF approval for sharing of commen infrastructure has been obtained from UAC / DC office, the date of UAC / _Approwal letter to be indicated? Whether all DSPF for services procured during the said nwnitoring period | ee consideration has been filed bry the unit and whether the same has been processed for approval by the SO IC ee in Process In Process In Process 163

164 Whether unit haa filed all DTA Yes Yes Yes procorement wort the goods procured by them during the monitoring period for the relevant period? | ito, details thereat i" Details of the request 175 pending for | NO NO NO OOC in respect af DTA procurement on the date of submission of monitoring report (N) है| Has the unit-set up any ‘cafeteria / | NO it) Ni canteen / food court in unit premises? if yes, whether permission fram UAC / DC office has been issued,.or othenwise office has been sued, or. otherwise? Whether unit has availed any duty free foods / services for setting up such | facility? lf ves, whether unit has discharged such duty. / tax benefit availed? details to be given including वाया of duty / tax Tecovered or yet to be recovered? Whether any violaton of any of the) NO NO | NO provisions. of law has beer nokeed/observed by the Specified Officer during the period under miooniborinie? ————— Status (B) Observations on Estate Division, Gutstanding Rent cues NIL as.on 30.09.2024 Laba Case ur Dues‘or Labour | NEL | Validity of Lease Agreement | Sub-Lease Agreement is registered for the period (4.09.2020 YO INE || meeting held on 30.09; 2¢ आलम हनन मिYलन बेब held on 30.09: 2127 to 26 07.2024. | Sub-lease agreement is तमिYल for adjudication for the | |period 27.07.2024 bo 26.07 202 Findings This ts the 3 vears performance scrutiny 2021-22 to 2023-24 of block period 2020-71 0 2024.25. APR prior to this 6.५, 2020-21 has been monitored by 167" Approval Committee Action in respect of the 167° Approval Committee mecting held on 30.09.2022, has | meeting held on 30.09.2022, has also been completed by this office .Letter issued to the unit on 29.10.2022 with a’) Se oe शक मे. export of Rs. 8800" 1.6, 29.46 ५७ dunng the period for FY 2071-22. The unit has achieved export revenue of Rs. 3977.92/- Lakhs as against projected export of Rs. 9680/- ie. 41.09 % during the period for FY 2022-23.

(5, 6. 7. oh 2 Che unit has achieved ——= revenue of Rs, 4704.63). Lakhs as against projected export of Rs, 10648/- ie. 44,18 % during the period for FY 2025-24 Opening balance of Raw matenal declared i matching with previous vear closing balance. ० =o हि¡ मल Capital Goods Amortization bas been shown correctly Net Foreign Exchange Rs. 1917.27 /- lakh is positive for FY 2021-22, Net Foreign E xchange Rs. 3164.59/- lakh is positive for PY 2022-23 10. Nei Foreign Exchange Rs. 4797.99/- lakh is positive for FY 2023-24. Pendency Foren Curreney Realization is WIL i? Phere ts no Labour dues— outstanding dues, pending against the unit in esiate | section, es [here is no CRA Objection pending. co Sub+ Lease Agreement is rezistered for the period 14.09.2020 te 26.07.2024 . 13: There is no SCN is pending. 7 Other Out Flow details Year Rs. Lakh In details | 3722 | 58 Rank Ref a i «च्ननक-- CH. Jewelery Council Membership - UK 13.06.21 for Responsible | 2-75) 0.63 Bank Ref O1G)ORTT2200392 Dt, lewelery Counce Membership - UE 08.07.22 for Responsible | | 23-24 [.07 Bank Ref GFGIORTT2300338 Dt. [4.07.23 for Responsible | care meee Council Membership

UK Value Addition submitted by the Unit in the APR 7९, 2021-23, 2022-25 and 2023-24 Is 86.52%, 48.99% and 33.18%. However, Value addition is not matching with the submission made in APR Value Addition स्व Declared का / ४ ५ Asperformula हा, 22 | 61.73% 38.99% 31.36 % | 53.18 | 24.21% FLY. F.¥. 2021-22 FY. 2023-23 ४, 2023-24 ‘There is no delay in filing of APR F.Y. 2022-23 and 2025-24, The APR for the FY 2021-22 has not been filed within prescribed | time & submitted on 18.10.2022 1.6. there isadelay of 17 days. | & submitted on 18.10.2022 Le. there is a delay of 17 da | हि¡ aaa Export performance & employment viz-a-viz space available is very low [9. agreement after July 2024 is still pending and yet to be extended. The unit has taken over plot in year 2020 for the balance Icave period of upto July 2024. Based on purchasc/E-auction LOP was issucd upto Oct 2025. Unit is not utilizing the space to its optimal export & employment generation. Further renewal of Sub-Lease a, (CST नायर) सहायक वि+कास आयुक्त सीष्ज़-सेज़ 165

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168 FINAL SCRUTINY REPORT/ “4572024-25 Date: Name of the Unit: M/s. Quinnox Consultancy Services Ltd.-Unit I Address: Unit 107, Multistoricd Building and Unit 166, SDF VI, Seepz-SEz2, Andhen (E), Mumba - 400096. Block period: 2025-24 to 2027-25 Financial Year: 2023-24 (14 Year) and 2024-25 (2 Year-Till 30.09.2024 Details of Previous Monitering:- L. Previous VAC observation: The proposal of performance of the APE for the period 2022-23 was placed in the 1887 Approval Committee meeting in its mecting held on 18.07.2024 wherein the Committee noted the monitoring performance of the Unit for the period 2022-23. {A}: Observation on APR (T) APPROVED Projections: — Rs. in Lakhs 1% Year| 2 Year | Se Year | Year | 44 Year | 8७ Year — | 2023-24) 2024-25 | 2025-26 | 206-27 | 2027-28 | FOR value of export 3000.00) 3150.00 | 3300.00 | 3500.00 | 3650.00] 16600.00 FE Qutgo | ¥ 00) 7 0 8,00 8,50 G.00 40.00 _ NFE 2903.00) 3142.50 | 3292.00 | 3491.50 |:3641,.00 | 16560.00 (1) Performance as compared to projections during the block period 2023-24 to 2027-28. (Rs. In Lakhs) Year Export F.E. OUTGO Raw Material Import CG. import Other omtilow Projected | Actual Geode / Servicer Projected | Actual | Projected | Actual | Actual 2023-24] 3000.00 | ag10.47 | 0.00 | 0.00 | 2.७0) | 0.00 | 107.02 2024-25) 3150.00 | 2195.32 | (0.00 | | 10.00 | 2.00 | 0.00 | aot 2025-26) 3300.00 | 0.00 | । (0.00 | 6.00 2-00 0.00 a. | 2026-27 | 4500.00 0.01) ).00 1.00 2.00 | (0.00 | |. 0.00 | 2027-28) 3650.00 | 0.00 | | 6.00. | | (0.00 | 2.00 | | 0.00 | 0.00) (Ul) Cumulative NFE achieved during the block period 2023-24 to 2027-28 (Rs. in Lakhs} Year Cumulative Cumulative NFE Cumulative % NFE Achieved Projections NEE Achieved 2093-24 7693.00 478929 126.61% 2024-25 6135.50 Sos. 72 96.83% (IV) Whether the Unit achieved Positive NFE : Yes D Other Information: । हि¡ लता LOA No. & Date EEPZ-SEz/1A(l) /APL/SW-009/2007-08/7404 DT. । 17, 10. 2007

169 tem(s) of manufacture | Development of Computer Soltware No. of employees Male | 143) Male | 149 Female 99 [Pemalel 100 Total | 242) Total |249 irea allotted (in sq. 1.) 17657.04 aq. ft. Date of commencement of 8.07 2008 praduction Execution of BLUT es ding CRA Objection, ifany [No Pending Show Cause Notice} o Eviction Onrder/ Recovery Notice / Recovery Order issued, if any — tO 2-24 2024-25 mployee per sq. ft, basis lArca available for each area no, of employees) po23-24 [2024-25 | 2,96 FOG 1 sq.ft, per faq. [t. per employee jemployee nvestment til datejPinancial 2023-24 (2024-25 | Car Building Re, 0,00 Rs. 0,00 Lakh Lakh Plant fi Ra. 415.12 (Rs. 0.00 achinery |Lalch Lakh otal Rs. 413,12 [Rs. 0,00 Lakh Lakh 2023-24 |Rs.22146.80 Lakh persg ft, Per Sq.ft. Export 3034-25 IRs. 12434.25 Lakh per sq, ft. during the Fy Quantity and value of goods 2023-24 2024-25 ported under Rule 34 HA NA (unutilized goods) alue Addition during the 223-24 2024-25 monitoring period (applicable NA NA or Gems & Jewellery Units हि¡ 2025-24 | BOBS | her all the APRs bein considered now have been fledhyps

fell within the time. limit, of otherwise. Submitted Is bimitted line, details of the Year along jon 23.09.2023 jon 22.11.2024 ith no of days delayed to be | aiven. Request ID (Request ID 142400022351) (24240003994

[85] Reconciliation of Export & Import data. [a) EXPORT- (Rs. in Lakhs) FY. reported in Figures APR (FOB Value Figures as per Trade Data 2024 3910.47 | 4407.41 | if any 496.94 — Difference | Was mot 204-25 (Till 30.09.2024) 2195.52 अ503,.77 - व | for Difference /Remark Mar-2023 Sofbex. details was considered in NSDL in APR 2023 for Value Rs. 875,7फ Lakhs, Mar-2024 Softex details considered in NSDL for valoe Rs. 350.56 Lalchs, Exchange rate Difference Rs. 28.29 Lakhe | Mar-2024 Softex details | considered in NSDL in| Apr-2024 for Value Rs. 347.81 Lakhs, Exchange Rate Difference Rs. 19.56 Lakhs (b) IMPORT- i, Capital Goods including procurement done on [UT (from SEZ, EOU, STPI, EHTF) basis. (ks. In Lakhs) F.Y. Figures as per APR Figures as per a | a Trade Data ifany 2023-24 | #800 | 0.00 mv il OG) 2024-25 0.00 0.00 | 0.00 (1) Raw Materials: (Rs. In Lakhs] | ow | —“Siimor'eaTM | settee Figures as per APR Figures as SS हु -- a ifany _| (mi pert RM, sofiex/ Trade Data. | है 777 5 ना लक 7 0.00) 0,00 0.00 (0724-25 0.00 | o.00 0.00 (£] Bond cum Legal Undertaking |BLUT} Bond-cum-Legal Undertaking [ELUT|- (INE in Lakhs) 170

171 Sr. No. Particulars 2023-24 | 2024-25 | | (4) | Total amount of Bond-Cum- | block period legal undertaking (BLUT) at the beginning of the 5 years d22.82 403 42 00) (iii) Value of BLUT amount at the | beginning of the Financial Year (APR monitoring period] 188,05 Value of additional Bond cum legal undertaking executed during the APR monitoring 11707. if any liv) Duty foregone amount on account of poods and services imported or procured from DTA: during the APR monitoring period 35.15 | 26.41 Remaining or clasing value of BLUT at the end of the APR monitoring period 152.90 377.01 Detalles of pending Forcign Remittance beyond Permissible pend, if any, To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. 2023-24 2024-25 NIL. NIL (Hi) la) Whether all SOFTEA/SERF has been filed for the said penod? If no, details thereof. (SO. to also check whether Ut has obtaned SOFTEX condonatren from 180 के ofice;RBI and जा approved, whether they have filed such pending SOFTER.) (०) Whether all SOFTEX/SERF has been certified, if so till which month has the same been certified? [If not, provide details of the SOFPTEX and reasons for pendency. (०) Whether unit has filed any SUFTEX / SERF request for Cancellation of YES TES _ --- (I) Whether any Services provided in DTA/SEZ/EOU/STPI हांए, against payment tn INF in r/o IT/ITES Unit during the 61007 If yes, details thereof (year wise | details to be provided), NC}

172 a [s the unit sharing any of their inffastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ? [f so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms. [f approval for sharing of common infrastructure has been obtained from VAC / DC office, the date of UAC 7 Approval letter to be indicated? NO (ES) (L) | Whether all DSPF for services | procured during the said | 1104५ 8100 1151 ७1 81 | consideration has been filed by period under the unit and whether the same has been processed (for | approval by the 50 Officer Whether unit has filed all DTA procurement wrt. the goods procured by them during the monitoring period for the relevant pernod? If no, details thereof. YES YES Details of the request [Ds pending for OCK® in respect of DTA procurement on the date of submission of monitoring report NIL. Has. the unit set up any cafeteria / canteen | food COUrt In Unit premises? lf yes, whether permission from UAC / DC office has been issued, or otherwise office has been issued, or otherwise? Whether wot has availed. any duty free pooda / services for | setting up such facility? If yes, whether unit has discharged such duty / tax benefit availed? Details to be given including amount of duty / tax recovered or yet to be recovered? Dry Pantry. Only serve cooked food. NIL NIL (2) Whether any violation of any of the provisions of law has been noticed /observed by the opeciied Officer during the जात under moniterings NO

[8छ) Observations on Estate Division. Particulars Status Outstanding Rent dues NIL as on 30.09,2024

| Labour Dues or Labour NIL Cases | Validity of Lease Agreement | Sub-Lease agreement is registered wel 08.02.2006 | for 95 years | Findings These are 1“ and 2TM year of the block period 2023-24 to 2027-28 and performance scrutiny for the period 2023-24 to 2024-25 (Till 30.09.2024}. APR prior to this FLY. 2022-23 has been monitored by 1468 Approval Committee meeting held on dt, 16.07.2024, 2, |i. The unit has achieved export revenue of Rs. 3910.47/- Lakhs as against projected export of Rs. 3000.00 Lakhs ic. 130.35 % during the period for F.-Y. 2023-24, ii. The unit has achieved export revenue of Rs. 2195.52/- Lakhs as against projected export of Rs. 3150.00 Lakhs Le. 69.70 % during the period for F.Y. 2023-24 (Till 30.09.2024). 3. | Capital Goods Amortization has bern shown correctly. 4. |i, Net Foreign Exchange Rs. 3789.29/- Lakh is positive for F.Y. 2023-24.

Net Foreign Exchange Rs. 2151.50/- Lakh is positive for F.Y, 2024-25 (Till 40.09. 2024).
| Pending Foreign Exchange Realization is NIL.
| There are no Labour dues/ cases, outstanding ducs pending against the umt m estate section

| There is no CRA Objection pending. 8. | There is no SCN is pending. | थे. |The APR for the F.Y. 2023-24 has been ic wis STA एक wa submitted on 23.09.2024, The Unit has submitted an application for exit vide letter dt. 23.10.2024 and they are yet to comply with the documents. ies The unit has submitted the APR for the F.¥. 2024-25 on SEZ online. However the same is yet to be certified by Chartered Accountant. | NYA सहायक वि+कास आयुक्त सीप्ज़-सेज़ 173

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Final Scrutiny Report}? }9034-98 Name of the Unit: 5 M/s. Minal Infopewels Lid Trading Dnoisson Address: 5 Plat No. 16, 17, 28 & 29P, SEEPZ-SE2, Andheri East, Mumbai 400006 Block period: - 2018-19 to 2022-23 & 2023-24 to 2027-28 Financial Year: - 2021-22 (वि+द्या Year], 2022-23 (5! Year|, 2023-24 [1] & ए024- 25150 ® The proposal of performance of the APR for thie peried 2019-20 & 2000-21 was placed in the 156" Apprival Committees meeting held on 28.10.2021, wherein the Committee noted the monitoring performance of the Unit fer the period 2079-20 & 2020-21, as: the committee noted that no expurt/import activity has taken place during the last 4 years and action may be initiated to allow the unit to exit from SEEPZ-SEZ. (A): Observation on APE (I) APPROVED Projections Rs. in Lakhs नया 2018-19 2019-20 | 2020-21 | 2021-22 2022-23 [| Total | FOR value of | 20Cx).00 2500.00 2500.00 | 200.00 2500.00 Es FE. Qutgo [6 / 3:00 2224,75: 218675 | शाव9 75 | 2149-75 10347.00 NFER 39701 275.25 a50.25 | 880.25 350.25 1653.00 i | 2023-24 2024-25 2028-26 | 2026-27 | 2027-23 | Total — FOB value-of 0,00 a | आला. | लिए |e | | नकल | ex ent “हा | De! PE Qulper | oa | (004). | छएछ) | 0०900 | 1.01 aS. |] NPE | tag (0६) (जी) ।. 0.00 a | 0.00 (Il) Performance as compared to projections during the block period 2015-19 to 2022-23 & DOS3-249 ta 2027-28. [Rs. In Lakhs] Export जज FE. ovrad : | | Raw Material C.G. import Other _— Projected Actual [Goods / Services| outflow Projected Actual Projected Actual Actual 20) 48-19 | ४५०४७७ | 47100) 1o6S.00 (00) a5 .. एफ 0.00 ee. | 2500 00 | | Bie 0.00 4.75 00) ।| 0800 Piped

1 1

178 [711] Cumulative NFE achieved during the block period 2019-20 to 2023-24 & 2023-24 to 2027-28. (Rs. in Lakhs] Year Cumulative Cumulative NPE Cumulative ५ NPE ii Projections NFE Achieved Achieved 2016-19 o27.00 a a NA 2019-20 BO? .O0 0.00 NA 2020-21 952.25 0.00 NA 2021-22 1502.5 0.00 NA 2022-23 1652.75 O00 NA 2023-24 | 0.00 0.00 NA 2024-25 | 0.90. |

हैक NA {(V) Whether the Unit achieved Positive NFE: No (D) Other Information: LOA No. & Date “a SEEPZ-3E2Z/1A-1/TRDB-16/2011-12 Dated 10.10.2012 = Item(s) of manufacture) | Trading of Alloy, wax mbber, Diamond, presous-and Services pemniprecious stones, gold silver, mounting, chains moulds, machinery, equipment and spares related to powellery industry. __ __ “| *“|/|/|/ | | [|| । | Date of commencement of | 14.04.2013 | production _Execution of BLUT Ves =s Pending CRA Objection, if No any Pending Show Cause Mc Notice / Eviction Order/ Recovery Notice / Recovery Order issued, if | any 1 See ee rere er — —— — || 2021-22 to 2024-25 Projected — | employment for the block period Mil b} No. of employees as on 31.03.2024 | Area allotted (in sq. ft.) | EY Area available for cach NA employee per sq. ft. basis {area / no. of employees) Investment Building See eee See Machine मनन: िĎोऋताणाएं | TOTAL 0.00 EA

| Per 8q. ft. Export during = nn ae (the FY . ../ _ | Quantity and valor of goods NA a: under Rule 34 unvtheed Ft | 0.00% Value Addition dunne the monitoring period Whether the APR being considered now has been filed well within. the hme hirrut, or otherwise, if no, detaenls of the Year along with no-of days delayed to be given, = for the FY as filed om 13.07.2022, 2022-23:- No, APR for the FY vod in 2 व af APR filed on 22.11.2024, The unit has delayed in submission of APR oh कि¾ - a eriaa atid 9073-24:- No, APR: for the FY 2023-24 filed on 22.11:2024. The unit has delayed in submission of APR by 33 days, 9024-25:- Yes, APR for the FY 2024-2 or | 2024-25 filed on 29.11.3024, | (I) Reconciliation of Export & Import data. (a) EXPORT (Rs. In Lakhs) mee | Figures Figures As per ‘Difference Reason for reported in Trade Data if any Difference /Remark APR (FOB Value} 2091-39 0.00 | 0:00 0.00 NA 2022-23 000. | 0.00 0.00 A 2023-24 0.00 0.00 0.00 NA | 2024-95 0.00 | 0.00 0.00 NA [b} IMPORT L. Raw Material दिu Ge. in है Rs. In Lakhs Year/Period Figures as Figures as per Difference per APR Trade Data if any 2021-22 | 0,00 0.00 _0.00 NA 2022-23 0.00 0.00 0.00 NA 2023-24 eS ।ैư 0.00 0.00 MA 2024-25 i | 6.00 0.00 Ay 179

Li. Capital Goods Year / Period Figures us | Figures as per | Difference per APR Trade Data if any 9021-29 0.00 | (1.00) 0.00 NAL 2022-230 .../| 0.00 0.00 | woe | NA 2023-24 | | 0.00 | । 0.00 O00 NA | 2024-25 |. 0.0० | 0.00 _ 0.00 NA {Rs. In Lakhs) {Fi Bond cum Legal Undertaking |BLUT) 2021-22 to 2024-25 P | Total Bord-Cum Legal Undertaking 3146.97 ii | Remaining Value of BLUT given by

entity at the start of the Financial Year. ‘iii | Value of Additional Bond-cum-Legal 7 | Undertaking (BLUT) executed during the Financial Year. lv | The duty forgone om Goods/ Services imported or procured during the Financial Year (should include the GST foregone on DTA procured eoods services] || Remaining Value of BLUT as at the end | जग of the Financial Year |{ii) + (iii) — 1]. ; ww °° &4IT । 2021-22 to 2024-25 | (6) | Details of pending Foreign Remittance | Wo bevorid

period, if any To cross-check the same and verify Whether necessary permission from AD ____ Bank / RBI has been obtained. —_ (H) (a) Whether all softex has been filed for the said NA period, If mo, details thereof. 80 to also check whether unit has obtained moltex condonation from DC office / RBI and if appreved, whether they have filed such —_ nding Softex. — _ (Db) Whether all Softex has been certified, if so till NA which month has the same been certified, If not, provicte details of the Softex and reasons for pendency, (०| Whether unit has filed any request for MA Cancellation of Softex {I} Whether any i Senices provided inl NA DTA/SEZ/EOU/STPI etc. apainst payment In INK in r/o lTITES Unit dunng the period. 180

181 बी 5 rovided H yes, details thereof (year wise details कु be (J) Ts the wnit sharing any of their thfrastructures with other units or -are utilizing infrastructure of another unit in the same or other SEZ. lf so, details thereo!, including the details of the unit with whom the sharing is. being made, and the payment terms If approval for shang of common infrastructure has been obtained from UAC / DC office; the date of UAC / Appreval letter to be indicated ATA Whether all DSPF for serices procured during the said monitoring period under consideration has been filed by the unit and whether the same has been processed for approval by the S50:-Office. AA (1. Whether unit has filed all DTA procurement WL the goods procured by them during the monitoring period for the relevant period. If no, details thereof NA. है Details of the request [Ds pending for ca) in respect of DTA procurement on the date of submission of monitoring report (N) aS जनता er NA Has the unit setup any cafeteria / canteen / food court in unil premises? If yes, whether permission from UAC / DC office has been issued, or otherwise office has | been issued, or otherwise Whether unit has availed any duty [ree goods / services for setting up such facility? HW yea, whether unit has discharged such duty / tax benefit availed? Details ta be given | including amount of duty / tax recovered or wel te be recovers AA Whether any viclation of any of the provisions of law has been noticed / observed by the Specified Officer during the penod under monitoring | NAL [B) Observations on Estate Division, Particulars Status Outstanding Rent dues NIL Labour Dues or Labour Cascs

Vadidity of Lease Agreement Registered far the 17 yeors wef 23.00.2013,

| Findings 2021-22 is the 45 Year & 2022-23 is the 5" 11721] of the block period 2018- 19 te 2022-23 & 2023-24 ts the 1* Year & 2024-25 is 5% Year of the block period 2023-24 to 2027-28. APR prior ta this श 2019-20 & 2020-21 has becn monitored and noted in the 1567 Approval Committee meeting held on 28.10.2021, Unit has not submitted the APRs in NSDL system. They have f system. They have filed all the all the | APRs manually. projected export of = 2000.00 Le. 0.00% for the FY 2021-22. li. The unit has achieved export revenue of Rs. 0.00 Lakhs as against Projected export of Rs. 2500.00 i.e, 0.00% forthe FY 2022-24. il. The unit has achieved export revenue of Rs. 0.60 Lakhs as against projected export of Fs. 0.00 Le. 0.00% for the FY 2003-04: wv. The unit has achieved export revenue of Rs. 0.00 Lakhs as against projected export-of Rs, 0.00-ie, 0.00% for the FY 2024-25. 1. Net Foreign Exchange Rs. 0.00 Lakh is NIL for the FY 2021-29, li. Net Foreign Exchange Rs.0.00 Lalh is NIL for the FY 2022-23, in. Net Foreign Exchange Re. 0.00 Lakh is NIL for the FY 2025-24. iv. Net Foreign Exchange Rs, 0.00 Lakh is NIL for the F¥ 2024-25, There is no case pending of Foreign Exchange. No Labour dues & Labour cases are pending against the unit in estate. section. There is no CRA Objection pending. There is no SCN is pending. i. The APR for the FY 2021-22 haa been filed within preseribed — & submitted on 13.07.2022 6. The APR for the FY 2022-23 has not been filed within prescribed time & submitted on 22.11.2024, The unit has delayed in submission of APR by 419 | pan ti. The APR for the FY inthe RC has not been fled within prescribed time & submitted on 22.11.2024. The unit has delayed in submission of APR by 53 days. iv. The APR for the FY¥ 2022-23 has been filed within prescribed time & submitted on 22.11.2024. झट: (मनीष कुमार) सहायक वि+कास आयुक्त सीप्ज-सेज़ 182

183 Final Scrutiny Report; 17 2024-25 Name of the Unit: - M/s. InterJewel Designs Addreaa: - 1-13, Gem and Jewellery Complex-[l, SEEPZ, Andheri Bast, Mumbei 400096 Block period: - 2019-20 to 2023-24 Financial Year: - 2019-20 (1°), 2020-21 [20 Year), 2021-22 ([ऊ Year), 2022-223 (4% Year) & 2028-24 (5* Year), Details of Previous Monitoring:- s The proposal of performance of the APR for the period 2018-19 was placed in the 165 Approval Committee meeting held on 26.08.2022, wherein the Committee noted the monitoring performance of the Unit for the period 2018-19, as the unit had achieved positive NPE on cumulative basis in terms of Rule 54-of SEZ Rules 2006. Sr. Directions of the Approval Committee SRS taken if any. Ha, “1 | 80 te ininate action on issuance of Show Cause| Show Cause Nowce issued te the unit on Netioe for delay in submission of APR and for-] 01.10 फल Inauificient BLUT Walder, न SO to menitor the pending fordign exchange realecaticmn, : Letter igaued to the unit pegarding pending foreipn exchange on 27 16.2023; 5 Unit to clear the Outstanding Pental dues by Rs. 711 49,781.82 )= 1mediaiely, Total outsianding Rent duce लाए hs 4 Unt it¢ expedite te execute the. sublease | 1,112,178-56 oll date. agreement of Unit No. Gel, G हैंड J Caemplex-ill nnimedsmately. (Al: Observation on APR (t) APPROVED Projections की मल मल नि¤कल Rs. 1 Lakhs) 1 | हि¡ 2019-20 2020-21 | 2021-22 Fearon 2029-24 Total [FOS value af छह | u.00 ए.एए | जछाएछःछा TMM. CR b6ng.o0- FE Ouigp: 606 | छः O.00 1 इक फ 7183.00 T2766,00 | NPE O.00 | 0.00 0.001| ET 18170 | 3234.00

184 [|] Performance as compared te projections daring the block period 2019-20 to 2023-24, (Ra, In Lakhs) Eapart FE. oUToOo exe Faw Material ©.G. import Other Projected Achual __ (Gonds/ Servicos) outilow 25५ 54 न ss 1 eee __Prejeriad Actual reese | ae आल a Artest | 2019-0) O00) (7,000) 111 151४1 #1॥ ॥ | 0.00 7.00 GOH (3.00 (छत 1750.00 8:50 50.00 | (00० | ००७0 | Boal उठ 0.00 ओ।।।। 765.00 0.00 60.00 0.00 a.00 शो22:23 F000, 00 105.82 5503.00 61.82 6500 | 0.00 0.00 2023-24 आज) 00 501.98 7 OOO 0.82 — 7TS.00 | 00 | कफ | Total 16000.00 | 60T.80 19969.00 112.74 250.00 0.00 | 9.90: | (Tl) Cumulative NFE achieved during the block period 2019-20 to 2023-24 —— __{Rs. in Lakhs) Year Cumulative Cumulative SFE Cumulative % NFE _____| Projections NFE Achieved ee 2019-20 0.00 5,50 Negative “2030-21 0.00 er || Negative 2021-55 0.00 -16.50 Negative “9072-29 | 1417.00. 4165. 0.33% 2023-24 2234.00 9647 12964 | (४) Whether the Unit achieved Positive NFE: i — —— No 2020-21 No कि¾क Na 8022-25 (Yea ||: 2023-24 Yes | 100 Other Information: a No. & Date | SEEPZ-SEz /LA-L/APL/GJ-03, 2000-10 /9368 Validity of LOA 04.10.2024. =. मिYकी:ह ——— न Ttem[s} of | Gold Jewellery Studded With Diamond Precious Stones manufacture; _ Services Date of 05, 10.2009 commencement of oreduction Execution of BLUT | Yes a Pending CRA No Objection, if any Pending Show Cause Yes Se 2

Notice/ Eviction Whether the APR being considered now has been filed well within the time limit, or otherwise. If no, detatis of the Year along with no of days delayed to be ae APR 2O19-20:- No, APR 2019-20 fled on 21.10.2024 as per the direction given by the U/s te the GOl di, 29,06,.2021 for. extension in the last date of filling APR by SES unit, The unit has delayed in | submission of APR by LSS) days APR 2020-21:- No, APR 2020-21 filed on 21.10.2024 a8 per the direction piven by the Us to the GOl dt. 20.06.2021 for expernsior i the fast date of filling APR by SEZ unit, The unit has delayed in आधा eB eed Order/ Recovery Notice/ Recovery Order issued, if any eee aE oe 2019-20 2020-21 2021-22 2022-23 2023-24 ‘a)—s Projected employment for the block period b) No. of | employees as on Male-34 Male-24 Male-34 Male-3-4 Male-34 31.03.2024 Female-2 | Female-2 | Female-2 | Female-2 | Female-2: Area allotted (in sq. 16627 | 16627 Sq. | 16627 16627 16627 Sq. ft.) mq. Ft. Ft, og. Ft. oq. Ft, Ft, Area available for 461.86 |461.865q| 461.86 | 461.86 | 461.86 So. each employee per Sq. Ft per Ft per oq. Ft per | Sq. Ft per Ft per eq. ft. basis (area / employee | employee employee | employee employee _no.ofemployees) | | [| Investment ) 00 0.00 0.00 | 0.00 | |. 990... सपा date Plant से हि¡ उबव- 56 344,37 944.37 | 344.37 344.36 Machin my eee TOTAL | 344.36 344.37 4.387 J44.37 344.36 Per Sq. ft. Export 0.00 per | 0.00 per | 0.00 per | 636.43 | 3019.07 per during the F¥ Sq. Ft. Sq. Ft. Sa. Ft. | per Sq, Sq. Ft. Ft. Quantity and value of _— Nil Nil Nil Nil goods exported wider Rule 3+ unuhilized soocds | Value Addition during 0.00% 0.00% 0.00% 19.00% 16.00% the monitoring period APR 2021-22). No, APR for the FY 2021-22 filed on 21.10,;2024, The unit has delayed in submission of APR by 752 days APR 2022-23;- No, APR for the FY 2022-23 filed on 21.10.2024, The Whit has delayed in submission of APR by 387 days APR 2023-24:- No, APR for the FY 2023-24 fled on 21.10.2024, The Unit has clelayed in sabmissian of APR by 22 dave 185

(I) Reconciliation of Export & Import data. ja) EXPORT (Rs. In Lakhs) Year! Period Figures Figures as per | Difference Reason for reported in Trade Data if any Difference ‘Remark APR (FOR Values] 2019-20 |. 0.00 | a | . 0.00. |। NA

2020-21 0.00 0.00 6.00 NA 2021-22 0.00 0:00 0.00. | NA 2022-23 ee | 105.82 ooo | NA 2023-24 201,98 502.86 0.88 Difference is due to exchange rate (b) IMPORT हू, Raw Material

(F) Bond cum Legal Undertaking (BLUT) (Rs. In Lakhs} Total Bond-Cum Legal Undertaking 2022-23 2023-24 22870607 Remaining Value of BLUT given by entity at the start af the Financial Year, 22870807 22870607 21797832 Value of Additional Bord. cur- Legal Undertaking (BLOT) executed during the Financial Year. : OTL Services imported | or procured | the | The duty forgone Goods, during Financial Year jshould include the GST foregone on DTA procured poncls (Services a 1112773.00 916560.00 Remaining Value of BLUT as at the end of the Financial Year |{ii)

(iii) — (iv}]. _lal 0.00 ZITSTBa2 | 2041272 2019-20 2020-21 2021-22 | 2023-24 (G) Foreign Remittance beyond Permissible To the verify necessary ___ Rees obtained. Details of pending cross-check and whether permission from AD Bank / RBI been Yeu

5 Cases Re, 3420.78 Lakhs. {As per APE 2019-20 submitted by the tnat), Yee

& cases Rs. 3420.76 Lakhs. (As per APR) 2020-21 submitted by the पाता, Yee + 9 Yee - cases Rs, 3420.78 Lakhs, (ASaaa 2021-22 | Lakhs. | APR tamil}. init}. 1 cases Rs. | 3496.79 per | (As per | 2020-23 submitte | submitte d by the ते. by the Cases ao. 22 Lakhs, (As APR per 2023-24. submitted uriit}. Yes = 16 Re. by the 187

(H) (a) Whether all softex has been filed for the said period, H no, details thereof, GO to also check. whether unit has obtained Sottex condonation from DC afice / RBI and if approved, whether they have filed «such pending Softex. NA NA i NA (b) Whether all Softer has been | if so tll which month has the same been certiied. If nat, provide details of the Seftex. and reasons for pendency. BAL fe NAL HA ‘(c) (I) _Softex Whether unit has filed any request for Cancellation of NA MAL NA MA, in Whether any Services. provided i DTA/5EZ/E0u/s TPI etc.. against payment in INR in rio IT/ITES Unit during the period. If yes, details thereof (year wise details to «=o rowided| 7 ff Yes (J) Is the unit sharing any of their infrastructures: with wvthier units or are utilizing infrastructure. of 5 unit in the same or other छाल, if so, details thereof, including the details of the (प्रा with whom the sharing 15 being made, and NO NO NO Yes NO 188

the paynient terms If approval for sharing af common infrastructure has been obtained from UAC / BE office, the date of UAC / Approval fetter to Be | indicated बाप for Services procured dunne¢ the Bod monitonng period under consideration has been filed by- the unit and whether the same has been processed for approval by the SO Office. Whether all OSPF NO NO NO t NO (st) a Whether unit has filed all DTA procurement छा, the poords procured by them during the monitoring penod for the relevant period, If no, details Yes Yes Yes Yes request IDs pending for OOC in respect of DTA Procurement on the date of submission ot monitoring repo Details of the Ne Ne Neo No Yes (N) Has the unit set up any cafeteria / canteen / food comt in wnit premises? lf yea, whether UAC / Be office has been iseved, or otherwise office has been issued, or otherwise 2 No if Na

190 avalled any duty free poccds: f services for setting up such facility? If ee, whether unit has discharged such duty / tax benefit availed? Details ta be given including amount of duty | tax recovered or yet to te (Oo) | Whether छाए No No No + No violation of any oof the provisions. -of law has been noticed ry observed by the Specified Officer during the period under monitoring [8] Observations on Eatate Division, ———— Status “Outstanding Rent dues Rs. 1,112,178.56 outstanding ducs — date. Labour Dues ar Labour Gases | ‘There are three cases of labour dues are pencling till date, Validity of Lease Agreement Registered w.e.f 10.09.2014 to 10.09.2019 end not renewed thereafter. Findings —— 6 year & 2023-24 15 50 of the block period 2019-20 to 2023-24. APR prior ta this F Y 2018-19 has been monitored In the 166% Approval Committee meeting heid on 26.08.2022. al mall Action in respect of the 166" Approval Comumittec mecting held on 26.08.2022, _ has also been initiated by this office, न धर | ५ The unit has achieved export revenue of Rs, 0.00 Lakhs as against projected export of Rs, 0:00 ie. 0.00% for the F¥ 2019-20,

The unit hag achieved export revenue of Rs, 0.00 Lakhs as againet projected export of Rs. 0.00 te. 0.00% for the 7 2020-91, 1.The unit has achieved export revenue of Rs, 0.00 Lakhs as against projected

ed a का १०-००हानत export. of Rs. 0.00 Le. 0.00% for the FY 2021-22 iv. The unit has achieved export revenue of Rs. 105.82 Lakhs as against projected export of Rs. 7000.00 i.e. 1.31% for the FY 2022-235, ४. The unit has achieved export revenue of Rs. 301.98 Lakhs as against propected export of Rs, 9000.00 1.2. 5.58% for the Fy 2023-24. {. Net Foreign Exchange for the 2019-20 is Rs. -5.50 Lakh is negative. li, Net Foreign Exchange for the 2020-21 is Rs. -11.00 Lakh is negative. iii, Net Foreipn Exchange for the 2021-22 is Rs. -16.50 Lakh is negative. iv, Net Poreien Exchange for the 2022-23 is Ks. 4.55 Lakh is positive. ¥. Wet Foreign Exchange for the 2023-24 is Rs. 396.47 Lakh 15 positive, ml Opening balance of Raw matertal declared is matching with previous year closing balance. Pendency Foreign Currency Realization is 16 Cases Rs, $550.22 for the FY 2023-24, Total outstanding Rent dues are Rs, 1,112,178.56 till date. There are three cases of labour duca are pending i, Smt; Bharati parmar:- gratuity, bonus, maternity benefit , leave encashoient & 4 months sakary. i. Mr. Mahesh Malekar:- Full-and fine! एटा Vahdity of Lease Agreement Regiatered wie. 10.09.2014 to 10.09.2019 and not renewed thancalter There is no CRA Objection pending There. is no SCN is pending. TZ, 11. The APR for the FY 2019-20 has not been filed within prescribed tome. & | submitted on 21.10.2024. 1c. there is a delay of 1590 days, (ii. The APR for the F¥ 2020-21 has not been filed within prescribed time & ; submitted on 21.10.2024 ic, there is a delay of 1025 days ii, The APR for the FY 9021-29 has not been filed within prescribed time & submitted on 21.10.2024 7.6. there ts a delay of 752 days, iv. The APE for the FY 2022-23 has not been filed within prescnibed time & submitted on 21.10.2024 ie. there is a delay of 387 days, v. The APR for the FY 2023-24 has not been fled within jpresenbed time & submitted 01 22.10.2024 1.6. there is 8 delay of 22 days.

ao ae (सनीष कुमार) सहायक ब्रिǅकास आयुक्त सींप्ज-सेज़े 191

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