DGFT Minutes

MINUTES OF 7th MEETING OF AM-23 OF THE EPCG COMMITTEE HELD UNDER THE CHAIRMANSHIP OF SHRI S.B.S. REDDY, ADDITIONAL DIRECTOR GENERAL OF FOREIGN TRADE AT 3.30 PM ON 14.10.2022 AND 17.10.2022 Seventh Meeting for AM-23 of the EPCG Committee was held at 3.30 PM on 14.10.2022 and 17.10.2022 under the chairmanship of Shri S.B.S. Reddy, Additional Director General of Foreign Trade through Video Conferencing. Following officers attended the meeting:- i. Shri Chandan Kumar, OSD, Department of Revenue ii. Shri Randheep Thakur, Joint Director General of Foreign Trade, DGFT iii. Shri Sanjeev Kumar Kala, Deputy Director General of Foreign Trade, DGFT iv. Shri Satish Kumar Oza, Foreign Trade Development Officer, DGFT 2. Minutes of the last Meeting were confirmed. Thereafter, the Committee deliberated upon all the cases and following decisions were taken:- Sl. No. Name of the Firm
Case No.
1.
Kals Breweries Pvt. Ltd., Chennai

1 to 8

Vikas Spool Private Limited, New Delhi

9 3.
Semco Security Imaging Private Limited, Bangalore

10 4.
Chandra Polyplast Pvt. Ltd., Aurangabad

11 5.
Zazsons Exports Limited and Z Square Mall

18/51/AM-21/P-5

12 6.
Travancore Titanium Products Ltd, Trivandrum

13 7.
Haploos Printing House., Delhi

14 8.
Cosmo Print Solutions Pvt. Ltd., Noida

15 9.
Aggarwal Pack Products, Meerut

16

avancore Titanium Products Ltd, Trivandrum

13 7.
Haploos Printing House., Delhi

14 8.
Cosmo Print Solutions Pvt. Ltd., Noida

15 9.
Aggarwal Pack Products, Meerut

16

Aggarwal Printers and Laminators, Meerut
17 11.
Gunika Yarns, Panipat

18 12.

Reliance Industries Limited, Mumbai

19 to 37

Autotech Non-Wovens Private Limited, Surat

38 to 39

SMP Textiles Mills Pvt. Ltd, Tamil Nadu

40 15.
Paul Resorts & Hotels Private Limited, Bangalore

41 16.
MI Industries (India) Pvt. Ltd., New Delhi

42 17.
Saraswati Plastotech India Private Limited, Jammu

43 18.
Eicher Motors Ltd., Chennai

44 19.
Spectrum printers, Mumbai

Spectrum printers, Mumbai

45 20.
46 21.
DMAS Textile Mills

47 22.

Dicitex Home Furnishings Private Limited 48 to 50 23.
Gala Brush Limited

51 24.
Markap Resources Pvt. Ltd, New Delhi

52

45 20.
46 21.
DMAS Textile Mills

47 22.

Dicitex Home Furnishings Private Limited 48 to 50 23.
Gala Brush Limited

51 24.
Markap Resources Pvt. Ltd, New Delhi

52

Provenance Land Private Limited, Mumbai

53 26.
Suvidhi Garments

54 27.
Rajan Overseas Inc, Moradabad

55 28.
Provenance Land Private Limited, Mumbai

56 29.
CHL Limited, New Delhi

57 30.
Dolphin International , Bangalore

58 31.
Smart Stainless Tubes Private Limited, Kolkata

59 32.
Anmol Flower Industries, Delhi

60 33.
Dhoot Resorts and Spa Pvt. Ltd., Gurugram

61 34.
Kundu Textile, Kolkata

62 35.
Jupiter Leather Exports, Ranipet (Tamil Nadu)

63 36.
A N Y Graphics Pvt. Ltd., Noida (U.P.)

64 37.
Rungta Rayon Tex Private Limited, Mumbai

65 38.
M.D.J. Texco Fab Pvt. Ltd., Panipat

66 to 67 39.
Narayana Nethralaya, Bangalore

68 40.
Kobelco Construction Equipment India Pvt. Ltd, Kanchipuram

69

Limited, Mumbai

65 38.
M.D.J. Texco Fab Pvt. Ltd., Panipat

66 to 67 39.
Narayana Nethralaya, Bangalore

68 40.
Kobelco Construction Equipment India Pvt. Ltd, Kanchipuram

69

Arcelormittal Nippon Steel Indian Ltd., Mumbai

70 42.
Sameta Metal Pro Pvt. Ltd. Chennai

71 43.
Lifelong Meditech Pvt. Ltd, Gurgaon

72 44.
Dhingra Export House, Delhi

73 45.
Valeo India Private Limited, Chennai

74 46.
Jai Mata Dee Dal Mill, Patna

75 47.
Senthilnathan Spinning Mills Private Limited, Tamil Nadu

76 48.
Kalpataru Exports, Gujarat

77 49.
Vitane Biologics Pvt. Ltd, Mumbai

78 to 81

Veer Gems, Surat

82 51.
India Binding House, Noida

83 52.
Lily Hotels Pvt. Ltd., Kolkata

84 53.
Senior India Pvt. Ltd., New Delhi

85 54.
Amol Associates, Pune

86

Pusilin Biotechnology Pvt. Ltd, Kanpur

87 56.
Nisha Enterprises, Indore

88 57.
Embroidery Essentials (P) Ltd., New Delhi 89 58.
S G Exports, Greater Noida

90 59.
Tria Industries LLP, Kasur

91 60.
Amarnath Dyeing & Bleaching Works Pvt. Ltd., Kolkata

92 61.
Amman Knitting, Tirupur 93 62.
Saraswati Plastotech India Private Limited, Jammu

94 63.
Sony Knit Fab, Noida, U.P.

95 64.
Rattha Somerset Greenways (Chennai) Private Limited, Chennai

96 65.
Star Engineers, Gujarat

97 66.
A P D Exports, Bangalore 98 67.

Writer Lifestyle Private Limited, Mumbai

99 to 101 68.
Rashi Steel And Power Limited 102 69.

d, Chennai

96 65.
Star Engineers, Gujarat

97 66.
A P D Exports, Bangalore 98 67.

Writer Lifestyle Private Limited, Mumbai

99 to 101 68.
Rashi Steel And Power Limited 102 69.
Valiathu Institute of Medical Science Research Centre, Kerala

103 70.
Palm Grove Beach Hotels Private Limited, Mumbai

104 71.
Promas Research Laboratories Private Limited, Mumbai

105

GCC Hotels Pvt. Ltd., Thane

106 73.
A. B. Rolling Mills Pvt. Ltd., Valsad (Gujarat)

107 74.
Rajyog Minerals Private Limited, Gurgaon

108 75.
Kismat Textiles Mills, Kolhapur

109 76.
Walmark Meditech Private Limited, Nagpur

110 77.
VRS Leathers Private Limited, Chennai

111 78.
Shree Balaji Rice and General Mills, Fazilka Punjab

112 79.
Tej Ram Dharam Paul, New Delhi

113 80.
Priyanshi Textiles Private Limited, Surat

114 81.
Sri Shandar Snacks Private Limited, Nainital

115 82.
R.S. Graphics, Chennai

116 83.
Kineco Kaman Composites India Pvt. Ltd., Bardez (Goa)

117 84.
Morganite Crucible (India) Ltd., Aurangabad (M.H.)

118 85.
Ramtex Exports, Ludhiana

119 86.
N. D. Woollen Mills, Amritsar

120

tes India Pvt. Ltd., Bardez (Goa)

117 84.
Morganite Crucible (India) Ltd., Aurangabad (M.H.)

118 85.
Ramtex Exports, Ludhiana

119 86.
N. D. Woollen Mills, Amritsar

120

Navratan Pipe And Profile Limited, New Delhi

121 88.
Sumangal Handlooms, Surat

122 89.
Sugosa Cottons Pvt. Ltd, Maharashtra

123 90.
Rucha Weaving, Maharashtra

124 91.
Yukta Textile, Maharashtra

125 92.
Tiger Camp Private limited, New Delhi

126 93.
J P M Automobiles Ltd., Delhi

127 94.
Anutone Acostics Limited, Bangalore

128 95.
Lambodhara Textiles Ltd., Coimbatore

129 96.
Park Leather Company, Kolkata

130 97.
Balaji Chawal Mills Pvt. Ltd., Lucknow
131 98.
Kkalpana Industries (India) Ltd

132 99.
Sun Fabrics, Jamalpur, West Bengal

133 100. Krishna Landi Renzo India Private Limited, Gurugaon 134 101. Salasar Textile, Maharashtra 135 102. Kincaid Agri Projects Pvt. Ltd., Delhi

136 103. Four Star International Ltd., Gopalpur, Kolkata

137

India Private Limited, Gurugaon 134 101. Salasar Textile, Maharashtra 135 102. Kincaid Agri Projects Pvt. Ltd., Delhi

136 103. Four Star International Ltd., Gopalpur, Kolkata

137

Four Star International Ltd., Gopalpur, Kolkata 138 105. R.G.I. Meditech Private Limited, Agra

139 106. Sanil Tex Private Limited, Mumbai

140 107. Yamuna Enterprises, Mumbai 141 108. Palm Grove Beach Hotels Private Limited, Mumbai

142 109. Palm Grove Beach Hotels Private Limited, Mumbai

143 110. Bellco Industries , Tirunelveli (Tamil Nadu )

144 111. MD Packaging Industries, New Delhi
145 112. Alpine Apparels Pvt. Ltd., Faridabad 146 113. Paramount Garments, Faridabad 147 114. Outshiny Bags, Bangalore

148 115. V.S. Sujansi Textiles Private Limited

149

Case No- 1.Kals Breweries Pvt. Ltd., Chennai

F.No- HQREPCGPRAPP00330220AM22

Subject: Requests against EPCG Authorization No. 0430010690 dated 04.01.2012

under 03% Concessional duty :

i. Extension of EOP in respect of EPCG Authorization. ii. Inclusion of Additional export products such as Whiskey, Brandy, Rum, Gin and Vodka against above EPCG Authorization. iii. Fulfillment of Export Obligation by the Group Companies including KALS Distilleries Private Limited, KALS Distilleries Carnataka Pvt. Ltd., & KALS Beverages Pvt. Ltd. against above EPCG Authorization

The matter was examined by EPCG Committee in its meeting dated 09.03.2022 wherein it was decided to ask party clarification along with documentary evidence whether, export

restriction/ban was imposed prior to issuance of EPCG authorization or after issuance of EPCG authorization and defer the case for want of above information. 2. The firm vide e-mail dated 04.04.2022 has submitted documentary evidence as per decision of EPCG Committee meeting held on 09.03.2022 in respect of 2nd and 3 rd request. The firm has stated that the State Government allowed exports from 25.10.2017 onwards. In this regard, the firm has submitted copy of Order No. G.O.(Ms.) No. 31 dated 26.10.2017 issued by Home, Prohibition and Excise (III) Department, Chennai wherein “ the government have accepted the proposal of the Commissioner of Prohibition and Excise and decided to amend the said Tamil Nadu Brewery Rules, 1983.

and Excise (III) Department, Chennai wherein “ the government have accepted the proposal of the Commissioner of Prohibition and Excise and decided to amend the said Tamil Nadu Brewery Rules, 1983. Accordingly, the following Notification will be published in the Tamil Nadu Government Gazette Extraordinary, dated the 26th day of October 2017.”
3. M/s KALS Breweries Pvt. Ltd vide their letter dated 30.03.2022 at Point No.3 has submitted that Authorization No. 0430010690 dated 04.01.2012 was obtained during AM12 and was issued prior to the Ban/Restrictions imposed by the Government of Tamil Nadu during 2013 vide G.O. No. 5 dated 22.02.2013 of the Department of Prohibition and Excise, Government of Tamil Nadu. 4. The representative of the firm appeared before the EPCG Committee to explain their case. It was informed that they have also submitted additional submissions in support of their request. Decision: The Committee heard the submissions of the representative of the firm and decided to defer the case for the next EPCG Committee Meeting for further examination.

Case No- 2. Kals Breweries Pvt. Ltd., Chennai

F.No-HQREPCGPRAPP00330215AM22

Subject: Requests against EPCG Authorization No. 0430010008 dated 24.06.2011

under 03% Concessional duty:

ii. Inclusion of Additional export products such as Whiskey, Brandy, Rum, Gin The matter was examined by EPCG Committee in its meeting dated 09.03.2022 wherein it was decided to ask party clarification along with documentary evidence whether, export 2. The firm vide e-mail dated 04.04.2022 has submitted documentary evidence as per decision of EPCG Committee meeting heldon 09.03.2022 in respect of 2nd and 3 rd request.
The firm has stated that the State Government allowed exports from 25.10.2017 onwards. In this regard, the firm has submitted copy of Order No. G.O.(Ms.) No. 31 dated 26.10.2017 issued by Home, Prohibition and Excise (III) Department, Chennai wherein “ the government have

3.  M/s KALS Breweries Pvt. Ltd vide their letter dated 30.03.2022 at Point No.3  has 
   

submitted that Authorization No. 0430010008 dated 24.06.2011 was obtained during AM12 and was issued prior to the Ban/Restrictions imposed by the Government of Tamil Nadu during 2013 vide G.O. No. 5 dated 22.02.2013 of the Department of Prohibition and Excise, Government of Tamil Nadu. 4. The representative of the firm appeared before the EPCG Committee to explain their case. It was informed that they have also submitted additional submissions in support of their request.

Case No-3. Kals Breweries Pvt. Ltd., Chennai

F.No- HQREPCGPRAPP00330216AM22

Subject : Requests against EPCG Authorization No. 0430010212 dated 19.08.2011

under 03% Concessional duty :

ii. Inclusion of Additional export products such as Whiskey, Brandy, Rum, Gin The matter was examined by EPCG Committee in its meeting dated 09.03.2022 wherein it was decided to ask party clarification along with documentary evidence whether, export 2. M/s KALS Breweries Pvt. Ltd vide their letter dated 30.03.2022 at Point No. 3 has submitted that Authorization No. 0430010212 dated 19.08.2011 was obtained during AM12 and was issued prior to the Ban/Restrictions imposed by the Government of Tamil Nadu during 2013 vide G.O. No. 5 dated 22.02.2013 of the Department of Prohibition and Excise, Government of Tamil Nadu. 3. The firm vide e-mail dated 04.04.2022 has submitted documentary evidence as per decision of EPCG Committee meeting heldon 09.03.2022 in respect of 2nd and 3 rd request.
The firm has stated that the State Government allowed exports from 25.10.2017 onwards. In this regard, the firm has submitted copy of Order No. G.O.(Ms.) No. 31 dated 26.10.2017 issued by Home, Prohibition and Excise (III) Department, Chennai wherein “ the government have

4. The representative of the firm appeared before the EPCG Committee to explain their case. 
   

It was informed that they have also submitted additional submissions in support of their request.

Case No-4 Kals Breweries Pvt. Ltd., Chennai

F.No- HQREPCGPRAPP00330217AM22

Subject: Requests against EPCG Authorization No. 0430010213 dated19.08.2011

under 03% Concessional duty :

ii. Inclusion of Additional export products such as Whiskey,Brandy, Rum, Gin The matter was examined by EPCG Committee in its meeting dated 09.03.2022 wherein it was decided to ask party clarification along with documentary evidence whether, export 2. M/s KALS Breweries Pvt. Ltd vide their letter dated 30.03.2022 at Point No. 3 has submitted that Authorization No. 0430010213 dated 19.08.2011 was obtained during AM12 and was issued prior to the Ban/Restrictions imposed by the Government of Tamil Nadu during 2013 vide G.O. No. 5 dated 22.02.2013 of the Department of Prohibition and Excise, Government of Tamil Nadu. 3. The firm vide e-mail dated 04.04.2022 has submitted documentary evidence as per decision of EPCG Committee meeting held on 09.03.2022 in respect of 2nd and 3 rd request.
The firm has stated that the State Government allowed exports from 25.10.2017 onwards. In this regard, the firm has submitted copy of Order No. G.O.(Ms.) No. 31 dated 26.10.2017 issued by Home, Prohibition and Excise (III) Department, Chennai wherein “ the government have 4. The representative of the firm appeared before the EPCG Committee to explain their case. It was informed that they have also submitted additional submissions in support of their request.

Case No- 5. Kals Breweries Pvt. Ltd., Chennai

F.No-HQREPCGPRAPP00330219AM22

Subject: Requests against EPCG Authorization No. 0430010334 dated 27.09.2011

under 03% Concessional duty :

ii. Inclusion of Additional export products such as Whiskey,Brandy, Rum, Gin The matter was examined by EPCG Committee in its meeting dated 09.03.2022 wherein it was decided to ask party clarification along with documentary evidence whether, export 2. M/s KALS Breweries Pvt. Ltd vide their letter dated 30.03.2022 at Point No. 3 has submitted that Authorization No. 0430010334 dated 27.09.2011 was obtained during AM12 and was issued prior to the Ban/Restrictions imposed by the Government of Tamil Nadu during 2013 vide G.O. No. 5 dated 22.02.2013 of the Department of Prohibition and Excise, Government of Tamil Nadu. 3. The firm vide e-mail dated 04.04.2022 has submitted documentary evidence as per decision of EPCG Committee meeting heldon 09.03.2022 in respect of 2nd and 3 rd request. The firm has stated that the State Government allowed exports from 25.10.2017 onwards. In this regard, the firm has submitted copy of Order No. G.O.(Ms.) No. 31 dated 26.10.2017 issued by Home, Prohibition and Excise (III) Department, Chennai wherein “ the government have 4. The representative of the firm appeared before the EPCG Committee to explain their case. It was informed that they have also submitted additional submissions in support of their request.

Case No-6 . Kals Breweries Pvt. Ltd., Chennai

F.No- HQREPCGPRAPP00330079AM22

Subject: Requests against EPCG Authorization No. 0430010205 dated18.08.2011

under 03% Concessional duty :

ii. Inclusion of Additional export products such as Whiskey,Brandy, Rum, Gin The matter was examined by EPCG Committee in its meeting dated 09.03.2022 wherein it was decided to ask party clarification along with documentary evidence whether, export 2. M/s KALS Breweries Pvt. Ltd vide their letter dated 30.03.2022 at Point No. 3 has submitted that Authorization 0430010205 dated 18.08.2011 was obtained during AM12 and was issued prior to the Ban/Restrictions imposed by the Government of Tamil Nadu during 2013 vide G.O. No. 5 dated 22.02.2013 of the Department of Prohibition and Excise, Government of Tamil Nadu. 3. The firm vide e-mail dated 04.04.2022 has submitted documentary evidence as per decision of EPCG Committee meeting heldon 09.03.2022 in respect of 2nd and 3 rd request.
The firm has stated that the State Government allowed exports from 25.10.2017 onwards. In this regard, the firm has submitted copy of Order No. G.O.(Ms.) No. 31 dated 26.10.2017 issued by Home, Prohibition and Excise (III) Department, Chennai wherein “ the government have 4. The representative of the firm appeared before the EPCG Committee to explain their case. It was informed that they have also submitted additional submissions in support of their request.

Case No- 7. Kals Breweries Pvt. Ltd., Chennai

F.No- HQREPCGPRAPP00330234AM22

Subject: Requests against EPCG Authorization No. 0430012415 dated 08.05.2013

under 03% Concessional duty :

ii. Inclusion of Additional export products such as Whiskey,Brandy, Rum, Gin

The matter was examined by EPCG Committee in its meeting dated 09.03.2022 wherein it was decided to ask party clarification along with documentary evidence whether, export 2. M/s KALS Breweries Pvt. Ltd vide their letter dated 30.03.2022 at Point No. 3 has submitted that Authorization 0430012415 dated 08.05.2013 was obtained during AM12 and was issued prior to the Ban/Restrictions imposed by the Government of Tamil Nadu during 2013 vide G.O. No. 5 dated 22.02.2013 of the Department of Prohibition and Excise, Government of Tamil Nadu. 3. The firm vide e-mail dated 04.04.2022 has submitted documentary evidence as per decision of EPCG Committee meeting heldon 09.03.2022 in respect of 2nd and 3 rd request. The firm has stated that the State Government allowed exports from 25.10.2017 onwards. In this regard, the firm has submitted copy of Order No. G.O.(Ms.) No. 31 dated 26.10.2017 issued by Home, Prohibition and Excise (III) Department, Chennai wherein “ the government have 4. The representative of the firm appeared before the EPCG Committee to explain their case. It was informed that they have also submitted additional submissions in support of their request.

Case No- 8. Kals Breweries Pvt. Ltd., Chennai

F.No- HQREPCGPRAPP00330218AM22

Subject: Requests against EPCG Authorization No. 0430010330 dated23.09.2011

under 03% Concessional duty:

ii. Inclusion of Additional export products such as Whiskey,Brandy, Rum, Gin The matter was examined by EPCG Committee in its meeting dated 09.03.2022 wherein it was decided to ask party clarification along with documentary evidence whether, export

2. M/s KALS Breweries Pvt. Ltd vide their letter dated 30.03.2022 at Point No. 3 has 
   

submitted that Authorization No. 0430010330 dated 23.09.2011 was obtained during AM12 and was issued prior to the Ban/Restrictions imposed by the Government of Tamil Nadu during 2013 vide G.O. No. 5 dated 22.02.2013 of the Department of Prohibition and Excise, Government of Tamil Nadu. 3. The firm vide e-mail dated 04.04.2022 has submitted documentary evidence as per decision of EPCG Committee meeting heldon 09.03.2022 in respect of 2nd and 3 rd request.
The firm has stated that the State Government allowed exports from 25.10.2017 onwards. In this regard, the firm has submitted copy of Order No. G.O.(Ms.) No. 31 dated 26.10.2017 issued by Home, Prohibition and Excise (III) Department, Chennai wherein “ the government have 4. The representative of the firm appeared before the EPCG Committee to explain their case. It was informed that they have also submitted additional submissions in support of their request.

Case No- 9. Vikas Spool Private Limited, New Delhi

F.No- HQRPRCAPPLY00274521AM22

Subject : Request for Condonation of procedural lapse of not mentioning EPCG

Authorization No. on ARE-3 Forms for Deemed exports made against supply invoices to 100% EOU under category 8.2(b) of FTP in respect of EPCG Authorization No. 0530154387 dated 28.12.2010 under 0% Concessional Duty. The firm has stated that they have fulfilled 75% Specific EO and 100% AEO within 3 years and have made supplies to 100% EOU under deemed exports category. The firm further stated that on ARE-3 Forms for supplies they could not mention EPCG Authorization No. through oversight. The firm also stated that they have not obtained any other EPCG Authorization except this one and the mentioned ARE-3 Forms have not been considered by RA towards discharge of EO against any other EPCG Authorization. Decision: The Committee heard the submissions of the representative of the firm. The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.58 of FTP, 2015- 20 to allow condonation of procedural lapse of non mentioning of EPCG Authorization Number on ARE-3 Forms for Deemed Exports made against supply invoices to 100% EOU.

This has the approval of DG, DGFT.

Case No-10: Semco Security Imaging Private Limited, Bangalore

F.No : HQREPCGPRAPP00380194AM22

Subject : Request for condonation and permission to re-export Capital goods

imported under EPCG Scheme for replacement/rectification in respect of EPCG Authorization No. 0730015597 dated 23.06.2016 under 0% Concessional Duty. The firm has stated that they had imported 22 Sets of Electronic Image Engraving Security System EIE under the EPCG scheme for engraving logos and photos on High security Certificates to meet the demand from Qatar, Kenya and Madagascar for their secure documentation and University Diplomas / Certificates. The firm further stated that on receipt of these machines in Bangalore, the Service Engineers from their Supplier had erected and installed the machines. As per Installation Certificate issued by Chartered Engineer enclosed by the firm, machinery was installed at the firm’s premises on 10.08.2016 with BOE No. 5986192 dated 14.07.2016 but it could not carry out the operations as per their specifications and requirements and despite many communications and follow-ups the supplier had failed to rectify the defect in time. The firm has further stated that the rectification of machines got further delayed due to Covid-19 pandemic and its restrictions wherein the firm also lost export orders due to a delay in the supply. The firm also stated that due to the deferment of action from the supplier and Covid-19 pandemic, they could not re-export the machines in the permissible period as per EPCG scheme. Decision: The Committee heard the submissions of the representative of the firm.

er and Covid-19 pandemic, they could not re-export the machines in the permissible period as per EPCG scheme. Decision: The Committee heard the submissions of the representative of the firm. After due deliberation, the Committee decided to defer the case to call for copies of the requisite documents i.e. passport entries of service engineers from the supplier who visited for repairs, communications follow up e-mails, bill of import and other necessary communications in regard to rectification of subject machinery.

Case No- 11. Chandra Polyplast Pvt. Ltd., Aurangabad

F.No- 01/36/218/32/AM-21/EPCG and HQREPCGPRAPP00000325AM23

Subject: P-CG-0110918 dated 11.08.1999 Review of decision taken in the EPCG

Committee Meeting dated 11.09.2020. Conversion of FOB value of EO based on duty saved amount instead of CIF value in terms of Notification no. 28 dated 28-1-2004. The firm has requested for review application of conversion of CIF value into Duty Saved Amount in respect of EPCG license no. P-CG-01109118 Dated 11.08.1999. The firm has stated

that the committee considered their case in its meeting no. 14th dated 30.03.2022 and after approving partial request, rejected other request, stating that “The EO period is not valid on the date of request. The committee is not recommending the case of conversion of EPCG authorization to Duty Saved Amount. The firm has made following submission: i. The request for the said relaxation was made before the EPCG Committee simply because the license was not valid on the date of export as the committee is empowered to relax the procedure/ Policy in case of genuine hardship. ii. As the said relaxation is based on a bonafide and genuine ground, the request for the said relaxation has complete merit. iii. There are several instances when the Honorable committee has considered the request for such a relaxation in the past. Some examples are cited for the sake of convenience of the committee. The case against EPCG Lic No. CG/2156099 dated 19.12.1996, and EPCG Lic No. 0330000677 dated 06.11.2000, 0330001131 dated 01.06.2001, & 0330002501 dated 05.09.2002, of M/s Sanghi Industries Ltd, New Delhi, and M/s Shirpur Gold Refinery ltd.

ted 19.12.1996, and EPCG Lic No. 0330000677 dated 06.11.2000, 0330001131 dated 01.06.2001, & 0330002501 dated 05.09.2002, of M/s Sanghi Industries Ltd, New Delhi, and M/s Shirpur Gold Refinery ltd. Dhule (last three cases) in its meeting held on 04.05.2011 on 11: 00 AM at Serial no. 15and 24.08.2011 on 11 AM at Serial no. 19 respectively. In view of the above, the firm has stated that their case has complete merit for consideration of the relaxation regarding permission to convert EO based on duty saved amount instead of CIF value, in terms of the Notification No. 28.01.2004. The representative of the firm appeared before the EPCG Committee and the Committee heard the submissions of the representative of the firm. Decision: The Committee went through the statements made by the representative of the firm and decided to defer the case for further examination.

Case No- 12. Zazsons Exports Limited and Z Square Mall, Kanpur.

F.No- 18/51/AM-21/P-5

Subject: Request for Review of Committee decision taken in 5th EPCG Committee

Meeting held on 29.09.2021- Clarification about nexus of Capital Goods in respect of 5 EPCG Authorization Nos. 0630001620 dated 05.12.2008, 0630001690 dated 19.02.2009, 0630001672 dated 30.01.2009, 0630001435 dated 01.07.2008 and 0630001434 dated 01.07.2008 for processing their EODC Applications. The firm vide e-mail dated 03.09.2022 has requested for review of Committee decision taken in 5th EPCG Committee Meeting held on 29.09.2021-Clarification about nexus of Capital Goods in respect of following 5 EPCG Authorizations . The firm has submitted the following: i. M/s. Zazsons Exports Limited and Z Square Mall are group companies operating under single IEC. In Z Square Mall, they are having pre-production/production/post-production activities. Some of the raw inputs are first brought at Z-Square Mall, after doing some cutting/initial processes, inputs are sent to Zazsons Exports Ltd., on receipt of finished product

oduction activities. Some of the raw inputs are first brought at Z-Square Mall, after doing some cutting/initial processes, inputs are sent to Zazsons Exports Ltd., on receipt of finished product

from Z-Square Mall, post-production activities such as labelling/packing/dispatch is done in Zazsons Exports Ltd. ii. The firm has stated that due to inadvertence, the place of installation in EPCG License Nos. 0630001434 dated 01.07.2008, 0630001672 dated 30.01.2009 & 0630001690 dated 19.02.2009 was mentioned as Zazsons Exports Ltd. Jajmau, Kanpur instead of Z Square Shopping Mall, 16/113 MG Marg, The Mall, Kanpur. Subsequently, request was made to RA Kanpur by letter dated 04.11.2008 to change the factory address as Z-Square Shopping Mall Pvt. Ltd. and accordingly, subsequently installation certificates have been obtained/submitted for said address. iii. The firm further stated that RA Kanpur team came for inspection at Z-Square Shopping Mall Pvt. Ltd. wherein inspection was conducted and all the activities/manufacturing process of leather shoes was seen by the inspection team at the manufacturing department at Z Square Mall. Also the capital goods imported under EPCG installed at Z Square Mall were inspected and verified and all the facts of nexus were established to their satisfaction. A complete video of the manufacturing process of shoes was also made during inspection by the team iv. The firm mentioned that as in the record of RA Kanpur, the place of installation of the above capital goods is Z-Square Shopping Mall Pvt. Ltd.

was also made during inspection by the team iv. The firm mentioned that as in the record of RA Kanpur, the place of installation of the above capital goods is Z-Square Shopping Mall Pvt. Ltd. 16/113 MG Marg, The Mall, Kanpur, that is why the inspection team came to Z Square Mall. If the place of installation was Zazsons Exports Ltd., Jajmau Kanpur, then the team should have gone there but because the address change was already requested and subsequently in the latest issued EPCG License Nos. 0630001672 dated 30.01.2009 & 0630001690 dated 19.02.2009, the address is mentioned as Z-Square Shopping Mall Pvt. Ltd. 16/113 MG Marg, The Mall, Kanpur v. The firm further stated that as per license, the Bill of Entry has been passed by Customs in the name of Z-Square Shopping Mall and there has been no Revenue loss to the Government or misuse of any Government scheme and if there has been any procedural lapse, the same may be condoned to regularize the case. vi. The firm further stated that EPCG Scheme allows import of capital goods for use at Pre- Production/Production/Post-Production stage and the goods imported by them have been used at Pre-Production & Post-Production Scheme. The firm further stated that the nexus is asked at the time of issuance of license and same has been submitted to them. Escalators/elevators are not allowed to normal unit under EPCG Scheme.

cheme. The firm further stated that the nexus is asked at the time of issuance of license and same has been submitted to them. Escalators/elevators are not allowed to normal unit under EPCG Scheme. These are used by Mall premises where they are having additional activities of stores/packing/dispatch and small manufacturing unit and that the licenses have been granted after checking the nexus. In view of the above the firm has requested for personal hearing to explain their case before the EPCG Committee.
Decision: The Committee deliberated upon the case and decided to defer it as the firm didn’t appear before EPCG Committee for Personal Hearing to explain their case.

Case No- 13 Travancore Titanium Products Ltd, Trivandrum

F.No- 18/07/AM-18/P-5

Subject: Review petition filed by Travancore Titanium Products Ltd (TTPL),

Trivandrum in respect of 8 EPCG Authorization Nos. 5330001038 dated 22.06.2007, 5330001042 dated 11.07.2007, 5330001049 dated 02.08.2007, 5330001058 dated 30.08.2007, 5330001075 dated 31.10.2007, 5330001081 dated 17.12.2007, 5330001093 dated 11.02.2008 and 5330001099 dated 19.02.2008.

Shri Paul Antony, IAS, Additional Chief Secretary to Government of Kerala vide DO letter dated 4.4.2017 , addressed to DGFT submitted that the state public sector unit (PSU) M/s Travancore Titanium Products Ltd. (TTPL) engaged in manufacturing and marketing / export of Titanium Dioxide pigments. To comply with the Pollution control norms set by the Kerala State Pollution Control Board, TTPL imported capital goods for acid recovery plant and copperas recovery plant in 2007 under EPCG scheme. In 2008 TTPL fell into financial problems and could not complete the project. In the meanwhile, due to high, cost government of Kerala decided to abandon the Acid Recovery Plant and implement only the Copperas Recovery Plant & Neutralization plant. Customs, Kochi vide their letter dated 20.05.2010 ordered for recovery of Rs. 17.33 crores plus interest @15 from the date of import due to non-fulfillment of EO,. On appeal, CESTAT vide order dated 05.01.2015 allowed time up to 31.12.2015 to complete the erection of all the imported equipments. The TTPL has completed only 50% of the project work till 31.12.2015 due to acute paucity of funds.

5.01.2015 allowed time up to 31.12.2015 to complete the erection of all the imported equipments. The TTPL has completed only 50% of the project work till 31.12.2015 due to acute paucity of funds. RA, Trivandrum placed the TTPL in DEL vide order dated 26.02.2014 and imposed fiscal penalty of Rs. 35 crores vide order dated 03.02.2017. The party, vide letter dated 19.10.2017 and 6.12.2017, had forwarded a copy of Order in Appeal dated 01.09.2017 and stated that their appeal has been allowed and the appellate authority has remit back the case to the RA. The requests of the party were: i.
Waiver of Average Export Obligation. ii.
Extension in EOP till March, 2021. iii.
Extension in time for installation of capital goods. iv. Specific exemption from the requirement of installation of machinery in respect of EPCG authorizations No.5330001038 dated 22.06.2007, No.5330001058 dated 30.08.2007, No.5330001081 dated 17.12.2007 and No.5330001093 dated 11.02.2008. v. Removal of TTPL removed from the Denied Entity List. The firm stated that they are a PSU established in 1946, and obtained 07 EPCG Licenses for import the capital goods. Accordingly TTPL imported equipments required for the Acid Recovery Plant and the Copperas Recovery availing concessional duty under EPCG Scheme. i. In the year 2008, TTPL fell into serious financial problems due to hike in the price of its major raw material Sulphur and the operations of the Ti02 production plant became unviable.

me. i. In the year 2008, TTPL fell into serious financial problems due to hike in the price of its major raw material Sulphur and the operations of the Ti02 production plant became unviable. TTPL stopped production for a brief period and incurred huge losses. Hence TTPL could not complete the imports. ii. In the meanwhile, the Government of Kerala appointed an Expert Committee with a view to modifying the Pollution abatement project at a lower cost and on recommendation of the

Expert Committee and the Board of Directors of TTPL proposed to abandon the Acid Recovery Plant (ARP) and implement the Copperas Recovery Plant and Neutralization Plant. iii. The Government of Kerala, vide order dated 01/03/2011, approved TTPL's revised proposal to implement Neutralization Plant and Copperas Recovery Plant and to abandon the costly Acid Recovery Plant. Since the ARP is abandoned, to support TTPL the said Govt, order also accorded to sanction of an amount of Rs.14.63 crores plus applicable interest to meet the import duty commitments against equipments imported for ARP. iv. Since ARP is abandoned and erection work of CRP could not complete till date due to acute paucity of funds, Dy commissioner of customs vide letter dated 20/5/2010 ordered for a recovery of a sum of Rs. 17.33 crores plus interest @15% from the date of import, being the duty forgone under EPCG scheme. v.

Dy commissioner of customs vide letter dated 20/5/2010 ordered for a recovery of a sum of Rs. 17.33 crores plus interest @15% from the date of import, being the duty forgone under EPCG scheme. v. TTPL appealed CESTAT, Bangalore against the order and same was disposed by CESTAT on 05/01/2015, allowing time till 31st December 2015 to complete the erection of all the imported equipments. However TTPL could complete only 50% project work till 31/12/2015 due to acute paucity of funds. vi. DGFT, Thiruvananthapuram, vide letter dated 26/05/2014, placed TTPL under Denied Entity List. (DEL). vii. On 03/02/2017 DDGFT, Thiruvananthapuram has passed an order against Travancore Titanium Products Limited, imposing a fiscal penalty of Rs. 35,00,00,000/-. viii. The Government of Kerala has made allocation of Rs. 26 Crores for the implementation of the Copperas Recovery Plant along with other projects. S/Shri George Ninan, Managing Director, Sreekumaran Nair, CFOand Deepak, Company Secretary of the company appeared for interview on 24.04.2018. They have stated that their Copperas Recovery Plant (CRP) is nearing commissioning and expected to be completed by 31.12.2018. To this they had requested to extend the installation period up to 31.12.2018 and EOP extension for a further period up to March, 2021. They had stated that they have new huge export orders for Tio2 and hope that they will fulfill the required export obligation by the said extended period.

n for a further period up to March, 2021. They had stated that they have new huge export orders for Tio2 and hope that they will fulfill the required export obligation by the said extended period. RA, Cochin vide letter dated 30.01.2020 forwarded a copy of judgment dated 16.12.2019 passed by Hon’ble High Court of Kerala in WP (C) No. 41370/2017 (U) filed by the party, directing the DGFT to consider the petition to review the decision of the EPCG Committee on 01.11.2018 and pass orders within an outer time limit of six months from the date of receipt of copy of the judgment. The representative of the firm appeared in Personal hearing and informed that there have been various developments in the matter since the original filing of documents and firm has filed additional submissions from time to time. The Committee heard the submissions of the representative of the firm. Decision: The Committee went through the statements made by the applicant and noted that even after 14 to 15 years of issuance of EPCG authorization the applicant has not been able to export anything. Extension of export obligation period for such long periods is not

contemplated under EPCG scheme. Therefore committee is not inclined to accept request of the applicant for further extension of Export Obligation period. Accordingly, the Committee decided to maintain the rejection of their request.

Case No- 14. Haploos Printing House., Delhi

F. No- 01/36/218/131/AM-20/EPCG Subject: i) Request for extension in EOP for one year after expiry of original and extended EOP i.e. beyond 6+2 years for fulfillment of balance EO against EPCG authorization no. 0530154516 dated 12.01.2011 Under 0% Concessional duty. Decision: The Committee went through the statements made by the firm and noted that the applicant has not submitted any cogent reason/justification or any genuine hardship faced by them in support of their request for EOP extension from 8th to9th year and accordingly, the Committee decided to reject the request of the applicant. ii) Request for permission to adjust the excess export made other EPCG authorization fulfillment of export obligation against EPCG authorization no. 0530153832 dated 28.10.2010 already redeemed. Decision: The Committee went through the statements made by the firm and decided to call for detailed report from RA concerned. The report frm RA may also include comments if shipping bills have been accounted for other EPCG Authorization for fulfillment of AEO or specific EO.

Case No- 15. Cosmo Print Solutions Pvt. Ltd., Noida

F.No- HQREPCGPRAPP00357692AM22

Subject: Request for condonation for late submission of Installation certificate

against EPCG Authorization No. 0530170099 dated 19.04.2017 under 0% Concessional duty beyond 18 months.
The firm has stated they applied for redemption against above EPCG Authorization to CLA, New Delhi but CLA, New Delhi issued a D/L dated 19.08.2021 informing the applicant that the installation certificates was not submitted as per Para 5.04 of HBP and also asked the applicant to approach the EPCG Committee, DGFT for condonation delay submission of Installation Certificate. The installation certificate has been issued by a Chartered Engineer.

Decision: The Committee went through the statements made by the firm and noted that by them in support of request for condonation of delay in submission of Installation Certificate. Accordingly, the Committee decided to reject the request.

Case No-16. Aggarwal Pack Products, Meerut

F.No- HQREPCGPRAPP00331376AM22

Subject: Request for condonation for late submission of Installation certificate

beyond 18 months against above EPCG Authorization no. 0530166594 dated 22.12.2015 under 0% Concessional duty. The firm has stated that they could not submit Installation Certificate within the prescribed time period with RA due to unawareness of policy procedures. The firm stated that the Capital Good has been installed within the time period and also the Installation Certificate has been obtained within the time period. As per Installation Certificate issued by Chartered Engineer reportedly dated as 10.01.2019 states that CG was installed at the firm’s premises as on 31.01.2016 with BOE No. 3907799 dated 14.01.2016. by them in support of request for condonation of delay in submission of Installation Certificate. Accordingly, the Committee decided to reject the request.

Case No- 17. Aggarwal Printers and Laminators, Meerut

F.No- HQREPCGPRAPP00331334AM22

Subject:

(i) Request for extension of 1st Block and extension of EOP for 2 years i.e. 6+2 years against above EPCG Authorization 0530164360 dated 13.02.2015 under 0% Concessional duty.
(ii) Request for condonation for late submission of Installation certificate beyond 18 months against above EPCG Authorization 0530164360 dated 13.02.2015 under 0% Concessional duty.
In respect of first request, the firm has stated that they couldn’t fulfill 50% in the first block in stimulated time period due to absence of export orders and difficulties in securing export orders caused by recession and fluctuation of rates of their product in the global market. The firm has further stated that they couldn’t apply to RA within the stipulated time for Block- wise EOP extension due to unawareness of policy provisions. The firm has also stated that they couldn’t fulfill 100% EO in 2nd block as their exports have been adversely affected by unfavorable market situations, financial constraints and non-receipt of new orders due to Covid- 19 pandemic restrictions. Decision: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.58 of FTP, 2015-20 to allow:

f new orders due to Covid- 19 pandemic restrictions. Decision: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.58 of FTP, 2015-20 to allow:

a. Extension in block-wise EOP, as the party could not apply to RA within the prescribed time period. This shall be subject to payment of 2% composition fee on duty saved amount in proportion to the shortfall at the end of each block in terms of the provisions of Para in terms of the provisions of Para 5.8.3 of HBP 2009-14 and late fee of Rs.10,000/-. b. Condonation of delay in approaching RA for EOP extension (from 8 yrs to 10yrs) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP (2009-14) and late fee of Rs 10,000/-.

In respect of second request, the firm has stated that they could not submit Installation Certificate within the prescribed time period with RA due to unawareness of policy procedures. The firm stated that the Capital Good has been installed within the time period and also the Installation Certificate has been obtained within the time period. As per Installation Certificate issued by Chartered Engineer dated as 10.01.2019, CGs were installed at the firm’s premises as on 15.05.2015 with BOE Nos. 8787039 dated 01.04.2015 and 9067893 dated 28.04.2015.

llation Certificate issued by Chartered Engineer dated as 10.01.2019, CGs were installed at the firm’s premises as on 15.05.2015 with BOE Nos. 8787039 dated 01.04.2015 and 9067893 dated 28.04.2015. Decision: The Committee went through the statements made by the firm and observed that the installation certificate should have been issued by the Central Excise Authorities as per prevailing FTP on the date of issue of authorization and also noted that the applicant has not submitted any cogent reason/justification or any genuine hardship faced by them in support of request for condonation of delay in submission of Installation Certificate. Accordingly, the Committee decided to reject the request.

Case No- 18. Gunika Yarns, Panipat

F.No- HQRPRCAPPLY00114746AM22

Subject: Request for EOP Extension for two years up to 07.02.2023 i.e. 8+2 years in

respect of EPCG Authorization No. 3330002746 dated 08.02.2013 under 03% Concessional duty. The firm has stated that they could not complete EO 100% within the stipulated time due to Covid-19. The firm has requested for extension of EOP for two years i.e. up to 07.02.2023 in order to fulfil their EO against the above license. under Para 2.58 of FTP, 2015-20 to allow Condonation of delay in approaching RA for EOP extension for 2 years (from 8 yrs to 10 yrs) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-. The above relaxation is also subject to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

This has the approval of DG,DGFT.

Case No- 19. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00307460AM22

Subject: Request for Condonation of delay in submission of Installation Certificate

due to delay in Installation of Capital Goods beyond 18 months i.e. up to 30.06.2023 in respect of EPCG Authorization No. 0330051300 dated 16.07.2019 under 0% Concessional Duty. The firm has stated that they are currently implementing many projects in petroleum and petrochemical sector at their Jamnagar facility and for large scale projects of this huge complexity, size and costs, some operational delays are bound to happen. On a review of the status of implementation schedule and import completion as of date, they have observed that there will be delay in the installation of the CG beyond 18 months due to huge size of the project and severe ongoing pandemic situation in India. The firm has stated that they are confident that within next year i.e. before June 2023 they will be able to install all these goods imported under above referred license and hence requesting for extension for installation up to 30.06.2023. The firm further stated that large scale projects of this huge complexity, size and costs, some operational delays as specific reasons for delay in installation of capital goods. The extension is required due to delay in Implementation and completion of large scale project followed by pandemic situation which disrupted business almost for more than 2 years which results in delayed for installation of these the goods. Decision: Committee observed that they have submitted similar request for many EPCG authorizations.

almost for more than 2 years which results in delayed for installation of these the goods. Decision: Committee observed that they have submitted similar request for many EPCG authorizations. The Committee deliberated upon the case and decided to refer the matter to Department of Revenue for further examination. A consolidated list may be sent to DoR with all relevant details.

Case No- 20. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00289663AM22

in respect of EPCG Authorization No. 0330044803 dated 12.07.2016 under 0% Concessional Duty. The applicant has stated that they are currently implementing many projects in petroleum and petrochemical sector at their Jamnagar facility and for large scale projects of this huge complexity, size and costs, some operational delays are bound to happen. On a review of the status of implementation schedule and import completion as of date, they have observed that there will be delay in the installation of the CG beyond 18 months due to huge size of the

Decision: The Committee deliberated upon the case and decided to refer it to Department of Revenue for further examination.

Case No-21. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00299049AM22

in respect of EPCG Authorization No. 0330050087 dated 16.10.2018 under 0% Concessional Duty. relevant details.

Case No- 22. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00337597AM22

in respect of EPCG Authorization No. 0330051835 dated 26.11.2019 under 0% Concessional Duty.

relevant details.

Case No-23. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00298688AM22

in respect of EPCG Authorization No. 0330049571 dated 16.07.2018 under 0% Concessional Duty. relevant details.

Case No- 24. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00307652AM22

Subject: Request for Condonation of delay in submission of Installation Certificate

in respect of EPCG Authorization No.0330051319 dated 24.07.2019 under 0% Concessional Duty. The firm has stated that they are currently implementing many projects in petroleum and petrochemical sector at their Jamnagar facility and for large scale projects of this huge complexity, size and costs, some operational delays are bound to happen. On a review of the status of implementation schedule and import completion as of date, they have observed that there will be delay in the installation of the CG beyond 18 months due to huge size of the relevant details.

Case no- 25. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00337583AM22

Subject: Request for Condonation of delay in submission of Installation Certificate

in respect of EPCG Authorization No. 0330052024 dated 02.01.2020 under 0% Concessional Duty.

relevant details.

Case No- 26. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00289596AM22

in respect of EPCG Authorization No. 0330050543 dated 18.01.2019 under 0% Concessional Duty. relevant details.

Case No- 27. Reliance Industries Limited, Mumbai

F.No: HQREPCGPRAPP00303487AM22

in respect of EPCG Authorization No. 0330050524 dated 15.01.2019 under 0% Concessional Duty.

The firm has stated that they are currently implementing many projects in petroleum and petrochemical sector at their Jamnagar facility and for large scale projects of this huge complexity, size and costs, some operational delays are bound to happen. On a review of the status of implementation schedule and import completion as of date, they have observed that there will be delay in the installation of the CG beyond 18 months due to huge size of the relevant details.

Case No-28. Reliance Industries Limited, Mumbai

F.No - HQREPCGPRAPP00303306AM22

in respect of EPCG Authorization No. 0330050234 dated 20.10.2018 under 0% Concessional Duty.

relevant details.

Case No-29. Reliance Industries Limited, Mumbai.

F.No- HQREPCGPRAPP00303491AM22

in respect of EPCG Authorization No. 0330050710 dated 26.02.2019 under 0% Concessional Duty. The firm has stated that they are currently implementing many projects in petroleum and petrochemical sector at their Jamnagar facility and for large scale projects of this huge complexity, size and costs, some operational delays are bound to happen. On a review of the status of implementation schedule and import completion as of date, they have observed that there will be delay in the installation of the CG beyond 18 months due to huge size of the relevant details.

Case No-30. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00299282AM22

in respect of EPCG Authorization No. 0330050103 dated 22.10.2018 under 0% Concessional Duty.

relevant details.

Case No- 31. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00289607AM22

in respect of EPCG Authorization No. 0330049797 dated 28.08.2018 under 0% Concessional Duty. relevant details.

Case No- 32. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00303339AM22

Subject:- Request for Condonation of delay in submission of Installation Certificate

in respect of EPCG Authorization No. 0330050791 dated 18.03.2019 under 0% Concessional Duty. relevant details.

Case No- 33. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00337696AM22

in respect of EPCG Authorization No. 0330052377 dated 30.03.2020 under 0% Concessional Duty.

relevant details.

Case No-34. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00292146AM22

in respect of EPCG Authorization No. 0330045529 dated 18.10.2016 under 0% Concessional Duty. relevant details.

Case No-35. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00307658AM22

in respect of EPCG Authorization No. 0330051359 dated 01.08.2019 under 0% Concessional Duty. The firm has stated that they are currently implementing many projects in petroleum and petrochemical sector at their Jamnagar facility and for large scale projects of this huge complexity, size and costs, some operational delays are bound to happen. On a review of the status of implementation schedule and import completion as of date, they have observed that there will be delay in the installation of the CG beyond 18 months due to huge size of the relevant details.

Case No-36. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00299174AM22

Subject: Request for Condonation of delay in submission of Installation Certificate

in respect of EPCG Authorization No. 0330049707 dated 08.08.2018 under 0% Concessional Duty.

relevant details.

Case No-37. Reliance Industries Limited, Mumbai

F.No- HQREPCGPRAPP00303698AM22

in respect of EPCG Authorization No. 0330050175 dated 01.11.2018 under 0% Concessional Duty. The firm has stated that they are currently implementing many projects in petroleum and petrochemical sector at their Jamnagar facility and for large scale projects of this huge complexity, size and costs, some operational delays are bound to happen. On a review of the status of implementation schedule and import completion as of date, they have observed that there will be delay in the installation of the CG beyond 18 months due to huge size of the relevant details.

Case No- 38. Autotech Non-Wovens Private Limited, Surat

F.No- HQRPRCAPPLY00214277AM22

Subject: Request for allowing fulfillment of EO by export of other goods

manufactured by same company or group company in respect of EPCG authorization No. 5230010759 dated 24.09.2012 under 03% Concessional Duty. The applicant has obtained first extension in EOP for two years from RA vide amendment sheet dated 09.09.2021. The applicant has stated that they have invested in green field venture in FY2012-13 and has established local market share (>50% of market share in

Automotive headliner fabric and 20%-25% in industrial air filtration fabric). Company has increased its sales and has received many requirements from USA, Brazil, UK and done export business but they are not able to achieve growth in Export business as compared to Local market. Covid-19 has also adversely impacted on export business. 2. The applicant has requested for allowing export obligation to be fulfilled by exports of other goods manufactured by same company or group company. Their group company Shahlon Silk Industries limited is a 2 Star Export House. They are exporting polyester fabrics and polyester yarns since many years. We request you to give approval for export of other product under EPCG. This will be a great support to MSME unit. Any policy relaxation will allow them to produce and process new line of products which results in increase in productivity and results in foreign exchange inflow in India. Decision: After due deliberation committee noted that applicant failed to establish as to what is the relaxation they are seeking.

oductivity and results in foreign exchange inflow in India. Decision: After due deliberation committee noted that applicant failed to establish as to what is the relaxation they are seeking. Therefore Committee decided to advice the firm to approach RA concerned for examination of the request as per existing policy provisions.

Case No- 39. Autotech Non-Wovens Private Limited, Surat

F.No- HQRPRCAPPLY00214275AM22

Subject: Request for allowing fulfillment of EO by export of other goods

manufactured by same company or group company in respect of EPCG authorization No. 5230010946 dated 11.12.2012 under 03% Concessional Duty.

The applicant has stated that they have invested in greenfield venture in FY2012-13 and has established local market share (>50% of market share in Automotive headliner fabric and 20%-25% in industrial air filtration fabric). Company has increased its sales and has received many requirements from USA, Brazil, UK and done export business but they are not able to achieve growth in Export business as compared to Local market. Covid-19 has also adversely impacted on export business. 2. The applicant has requested for allowing export obligation to be fulfilled by exports of other goods manufactured by same company or group company. Their group company Shahlon Silk Industries limited is a 2 Star Export House. They are exporting polyester fabrics and polyester yarns since many years. We request you to give approval for export of other product under EPCG. This will be a great support to MSME unit. Any policy relaxation will allow them to produce and process new line of products which results in increase in productivity and results in foreign exchange inflow in India. Decision: After due deliberation committee noted that applicant failed to establish as to what is the relaxation they are seeking. Therefore Committee decided to advice the firm to approach RA concerned for examination of the request as per existing policy provisions.

Case No- 40. SMP Textiles Mills Pvt. Ltd, Tamil Nadu

F.No- HQRPRCAPPLY00393916AM22

Subject: Request for second EOP Extension for 2 years up to 31.12.2023 i.e. beyond

6+2 years in respect of EPCG Authorization No. 3530005355 dated 05.08.2013 under 0% Concessional Duty. The applicant has obtained subject EPCG Authorization for duty saved value of Rs. 3697163.0 and EO worth US$ 374712.46. The annual average of the past export performance is Rs. 15633000.0 as per the condition sheet. The firm has stated that they obtained 16 EPCG Authorizations and received EODC in 13 out of them by fulfilling 100% EO and 3 EPCG Authorizations are pending for fulfillment of EO out of which the firm is applying or EOP Extension for 2 years for subject authorization. The firm stated that they couldn’t fulfill 100% EO in stimulated time period for the mentioned authorization due to global crisis, Covid-19 pandemic and non-achievement of Annual Average Export Value. by them in support of request for EO extension from 8th to 10th year and accordingly, the

Case No- 41. Paul Resorts & Hotels Private Limited, Bangalore

F.No- HQRPRCAPPLY00316003AM22

Subject: Request for transfer of 2 EPCG Authorization Liability from Wilderness

Lodge Private Limited due to merger in respect of EPCG Authorization Nos. 0730015620 dated 29.06.2016 and 0730015621 dated 29.06.2016. The firm has stated that they have merged with M/S Wilderness Lodge Private Limited under the consent of National Company Law Tribunal, Bangalore by its order No. COP. No. 146/2016 and 147/2016 dated 29/09/2017. The firm further states that The Wilderness Lodge Private Limited has obtained 2 EPCG licenses and has imported and installed the Capital Goods against mentioned Authorizations. The firm has requested to mention the liabilities of both Authorizations to their IEC for fulfilling EO and the firm has undertaken to honor all the obligations and conditions towards the EPCG license Nos. 0730015621 and 0730015620 obtained by Wilderness Lodge Pvt. Ltd which will be discharged by the applicant. The firm has enclosed details of turnover for preceding 3 years of new company for determination of Annual Average Condition for merged entity.

Decision: The Committee deliberated upon the case and decided to advise the firm to approach RA concerned along with NCLT Order of Merger. (i) Average export obligation (AEO) shall be re-fixed by adding AEO of M/s Paul Resorts & Hotels Private Limited on date of merger. (ii) M/s Paul Resorts & Hotels Private Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfillment of Export Obligation.

Case No- 42. MI Industries (India) Pvt. Ltd., New Delhi

F.No- HQRPRCAPPLY00356410AM22

Subject: Request for extension of EOP in respect of 9 EPCG Authorization Nos.

0530163342 dated 05.09.2014, 0530163531 dated 10.10.2014, 0530163979 dated 16.12.2014, 0530163895 dated 05.12.2014, 0530164061 dated 24.12.2014, 0530164127 dated 08.01.2015, 0530163432 dated 22.09.2014, 0530163230 dated 22.08.2014 and 0530163648 dated 03.11.2014 under 0% concessional duty.

The firm has stated that they are manufacturers and exporters of textile/garments which are an industry badly hit due to Covid-19 and orders were cancelled. Moreover, their customers became bankrupt. Therefore, the firm has requested for extension of EOP for 2 years. The firm has also stated that without this extension, they would not be able to complete their EO. by them in support of request for EO extension from 8th to10th year and accordingly, the Committee decided to reject the request of the applicant against EPCG Authorization nos. 0530163342 dated 05.09.2014, 0530163531 dated 10.10.2014, 0530163979 dated 16.12.2014, 0530163895 dated 05.12.2014, 0530164061 dated 24.12.2014, 0530164127 dated 08.01.2015 and 0530163230 dated 22.08.2014. In respect of EPCG Authorization
0530163432 dated 22.09.2014: under Para 2.58 of FTP, 2015-20 to allow Condonation of delay in approaching RA for EOP extension for 1 year (from 7yrs to 8 yrs) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-.

g RA for EOP extension for 1 year (from 7yrs to 8 yrs) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-. In respect of EPCG Authorization
0530163648 dated 3.11.2014: under Para 2.58 of FTP, 2015-20 to allow Condonation of delay in approaching RA for EOP extension (from 6th year to 8th year) on payment of composition fee or imposition of additional export obligation in terms of para 5.17 of HBP (w.e.f. 05.12.2017) and late fee of Rs. 10,000/- per authorisation.

The above relaxations are also subject to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

Case No- 43. Saraswati Plastotech India Private Limited, Jammu

F.No- HQRPRCAPPLY00402749AM22

issued by Central Excise in respect of EPCG Authorization No. 2230002589 dated 04.09.2015 and 2230002267 dated 21.11.2013. The firm has stated they are enclosing therewith installation certificate in respect of machinery imported by them for installation of the PC sheet plant under EPCG Authorization Nos. 2230002589 dated 04.09.2015 and 2230002267 dated 21.11.2013. The firm further stated that there was a delay in submission of Installation Certificate due to the situations of the state of J&K which is not hidden and regularly causes disturbances and stated that entrepreneurs get majorly affected due to the same. As per Installation Certificate issued by Office of the Superintendent Central Excise Range-II, Jammu dated 12.06.2015 enclosed by the firm, machinery was installed at the firm’s premises on 20.06.2014 with BOE No. 5686445 dated 03.06.2014. As per the certificate issued by Central Excise installation has been done within 6 months from date of imports. relaxation under Para 2.58 of FTP 2015-20 to allow condonation of delay in submission of installation certificate, subject to payment of composition fee of Rs. 5000/- and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No- 44. Eicher Motors Ltd., Chennai

F.No- HQRPRCAPPLY00357313AM22

Subject: Request for condonation for late submission of Installation certificate

against EPCG Authorization No. 0430017706 dated 30.08.2018 under 0% Concessional duty.

The firm has stated that they inadvertently missed to submit the installation certificate with both Customs and RA. RA, Chennai issued a D/L dated 14.09.2021 informing the applicant as under: “Since the installation certificate has been submitted beyond 31.03.2021 & 18 months. You are advised to the approach Hqrs, New Delhi.” As per Installation certificate issued by Chartered Engineer dated 25.10.2019, CGs were imported on 20.09.2018 and installed at the premises place on 01.10.2019. by them in support of request for condonation of delay in submission of Installation Certificate. Accordingly, the Committee decided to reject the request.

Case No- 45. Spectrum printers, Mumbai

F.No- HQRPRCAPPLY00408669AM22

Subject: Request for condonation of delay in submission of fees for excess

utilization of Duty Saved value in respect of EPCG Authorization No. 0330027665 dated 29.10.2010 under 0% Concessional Duty.

The firm has stated that they have utilized excess duty saved value of Rs. 132596 while clearance of import as the cost of machinery was increased. relaxation under Para 2.58 of FTP, 2015- 20 for condonation of procedural lapse of delay of more than a month in payment of fee for excess duty saved amount as envisaged in the Para 5.16(a) of HBP 2015-20, subject to payment of composition fee of Rs. 5000/- per year per authorization and to the condition that the excess utilization is not more than 10% of duty saved mentioned in the subject EPCG authorization. The party is also required to pay an additional composition fee of Rs. 5,000/- for each year of delay beyond the expiry of the period of two years of the excess import taking place for the subject authorization.
The permission is subject to the installation of capital goods as per policy.

Case No- 46. Spectrum printers, Mumbai

F.No- HQRPRCAPPLY00408651AM22

Subject: Request for Condonation of delay in submission of fees for excess

utilization of Duty Saved value in respect of EPCG Authorization No. 0330027212 dated 14.09.2010 under 0% Concessional Duty. The firm has stated that they have utilized excess duty saved value of Rs. 133430 while clearance of import as the cost of machinery was increased. under Para 2.58 of FTP, 2015- 20 for condonation of procedural lapse of delay of more than a month in payment of fee for excess duty saved amount as envisaged in the Para 5.16(a) of HBP 2015-20, subject to payment of composition fee of Rs. 5000/- per year per authorization and to the condition that the excess utilization is not more than 10% of duty saved mentioned in the subject EPCG authorization. The party is also required to pay an additional composition fee of Rs. 5,000/- for each year of delay beyond the expiry of the period of two years of the excess import taking place for the subject authorization.

Case No- 47. DMAS Textile Mills

F.No-HQREPCGPRAPP00292715AM22

Subject: Request for EOP Extension for 2 years i.e. 6+2 years in respect of EPCG

Authorization No. 220002454 dated 13.11.2014 under 0% Concessional duty. The firm has stated that they could not fulfill 100% EO within stipulated time period i.e. 6 years as they could not get the orders due to low demand of the specific products and Covid- 19. Therefore, the firm has requested for extension of EOP by imposing the revised EO up to 120%. As per ANF-2D, subject authorization was valid up to 12.11.2020. relaxation under Para 2.58 of FTP, 2015-20 to allow Condonation of delay in approaching RA for EOP extension for 2 years (from 6 yrs to 8 yrs) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-.

Case No- 48. Dicitex Home Furnishings Private Limited

F.No- HQRPRCAPPLY00328031AM22

Subject: Request for relaxation in policy related to regularization of excess duty

entitlement of Rs. 1842 in respect of EPCG Authorization No. 0530151625 dated 26.03.2010 under 0% Concessional duty. The firm has stated that they are leading manufacturer/exporter of various steel products wherein they had imported goods against above authorization and fulfilled 100% EO and submitted the documents before CLA New Delhi. The firm further stated that while debiting customs duty at time of import, an excess duty entitlement of Rs. 1842 was used in the subject authorization due to exchange rate fluctuations due to which the authorization has not been redeemed. under Para 2.58 of FTP, 2015- 20 for condonation of procedural lapse of delay of more than a month in payment of fee for excess duty saved amount as envisaged in the Para 5.16(a) of HBP 2015-20, subject to payment of composition fee of Rs. 5000/- per year per authorization and to the condition that the excess utilization is not more than 10% of duty saved mentioned in the subject EPCG authorization. The party is also required to pay an additional composition fee of Rs. 5,000/- for each year of delay beyond the expiry of the period of two years of the excess import taking place for the subject authorization.
The permission is subject to the installation of capital goods as per policy.

Case No-122. Sumangal Handlooms, Surat

F.No- HQRPRCAPPLY00000238AM23

Subject: Request for EOP Extension from 17.10.2018 up to 17.10.2020 i.e. from

12th year to 14thyear against EPCG Authorization No. 5230001230 dated 17.10.2006 under 05% Concessional Duty. The firm has stated that they have 2 unfulfilled EPCG Authorization i.e. 5230001230 dated 17.10.2006 (subject license) and 5230002186 dated 11.06.2007 (The firm has applied for same request for this authorization vide File No. HQRPRCAPPLY00000241AM23). The firm

couldn’t fulfill their 100% EO for both these licenses in stipulated time period of 8 years. The firm further stated that they could start exports only from 29.06.2018 (12 years after license was issued) and from them onwards they had good direct exports. The firm further stated that if they get an extension of two years from 2018 to 2020 they can club the above mentioned 2nd Authorization with the 1st Authorization and fulfill the combined EO with their direct exports that they have made during the year 2018-20. by them in support of request for EO extension beyond 12th year and accordingly, the

Case No-123. Sugosa Cottons Pvt. Ltd, Maharashtra

F.No- HQRPRCAPPLY00000063AM23

Subject: Request for 2 years EOP Extension (8+2 years) up to 26.08.2021 in respect

of EPCG Authorization No. 5030000125 dated 26.08.2011 under 03% Concessional Duty. The firm has stated that they have fulfilled their 100% EO and attaching copy of shipping bills for reference. The firm further stated that they couldn’t apply for EOP Extension for 2 years to RA in stipulated time period due to unawareness of policy provisions regarding applying for it and the procedure for fulfilling EO. under Para 2.58 of FTP, 2015-20 to allow Condonation of delay in approaching RA for EO extension for 2 years (from 8th year to 10th year) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-.
The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

Case No-124. Rucha Weaving, Maharashtra

F.No- HQRPRCAPPLY00002122AM23

Subject: Request for EOP Extension for 2 years up to 13.12.2022 ( 8+2 years) in

respect of EPCG Authorization No. 5030000311 dated 13.12.2012 under 03% Concessional Duty.

The firm has stated that due to unawareness of the policy provisions, industry not being completely aware about the rules and regulations of the EPCG and its repercussions for defaulting regarding the procedures for fulfilling EO they couldn’t apply for EOP extension within the stipulated time period. The firm further stated that they have new export orders to be fulfilled and are applying for EOP for 2 years as they couldn’t fulfill their 100% EO in stipulated time. EO extension for 2 years (from 8th year to 10th year) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-. The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

Case No-Case No-125. Yukta Textile, Maharashtra

F.No- HQRPRCAPPLY00002120AM23

Subject: Request for EOP Extension for 2 years up to 15.04.2022 ( 6+2 years) in

respect of EPCG Authorization No. 5030000470 dated 15.04.2014 under 0% Concessional Duty. The firm has stated that due to unawareness of the policy provisions, industry not being completely aware about the rules and regulations of the EPCG and its repercussions for defaulting regarding the procedures for fulfilling EO they couldn’t apply for EOP extension within the stipulated time period. The firm further stated that they have new export orders to be fulfilled and are applying for EOP for 2 years as they couldn’t fulfill their 100% EO in stipulated time. EO extension (from 6 years to 8 years) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-.
a. The proper installation certificate has been submitted within time limits as specified, and b. The payment of balance duties of Customs plus interest on unfulfilled EO since the extended EOP (from 6 to 8 years) has already expired.

Case No-126. Tiger Camp Private limited, New Delhi

F.No- HQREPCGPRAPP00406201AM22

Subject: Request for EOP Extension up to year 2025 in respect of the following EPCG

Authorizations Nos. under 0% Concessional Duty. i. 0530161732 dated 23.10.2013 ii. 0530162763 dated 16.05.2014 iii. 0530161840 dated 13.11.2013 iv. 0530161830 dated 12.11.2013 v. 0530161928 dated 02.12.2013 vi. 0530161731 dated 23.10.2013

The firm has stated that they had started to construct a restaurant in the year 2013 but got delayed due to late permissions from CRZ and the state govt. which became operational at the end of year 2015 but the other revenue generating centers of the project couldn’t be completed due to funds scarcity. The firm further stated that they couldn’t fulfill 100% EO in stimulated time period due to economic recession in Russia during 2015-16 as the main foreign tourist flow in Goa comes from Russia and there was a big drop in the Russian and other foreign tourist inflows to Goa. The other factor included cut throat competition in the tourism industry in Goa, Covid-19 pandemic lockdowns affecting the service industry including hotels, international travel etc. resulting in no foreign guests in India. The firm also stated that they did infrastructure development in the year 2018-19 and has completed the remaining part of the project to attract foreign customers with exciting offers and earn the foreign exchange for EO fulfillment. by them in support of request for EO extension beyond 8th year and accordingly, the

Case No-127. J P M Automobiles Ltd., Delhi

F.No- HQREPCGPRAPP00290765AM22

Subject:- Request for condonation for late submission of Installation certificate

beyond 18 months against 3 EPCG Authorization nos. 0530167260 dated 28.3.2016, 0530167261 dated 28.3.2016 and 0530167262 dated 28.3.2016 under 0% concessional duty. The firm has stated that they could not submit Installation certificate due to left of their export executive / staff. As per Installation certificate issued by Office of the Deputy Commissioner Central Excise Division-II on 08.12.2016 that CGs were imported and installed at the premises on 07.08.2016 within time limit.

relaxation under Para 2.58 of FTP 2015-20 to allow condonation of delay in submission of installation certificate, subject to payment of composition fee of Rs. 5000/- and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No-128. Anutone Acostics Limited, Bangalore

F.No- HQRPRCAPPLY00082728AM21

Subject: Request for:

i. Extension in EOP for five years i.e. 6+5 years ii. Re-fixation of AAEO as Nil in respect of EPCG authorization No. 0730012458 dated 19.06.2013 under 0% Concessional Duty. The applicant has stated that their manufacturing plant ran into multiple problems and they are still struggling to complete the export obligation. It took a lot of time to get the chemistry of the product right in terms of the right quality of raw materials and the ratios like magnesium oxide, magnesium sulphate, pinewood particles, additives, etc. The quality of raw materials in China is different from India and we had to develop their own material identifiers, quality parameters and ratios after considerable research to get it right. Raw MgO which was earlier available abundantly in the Salem district of Tamil Nadu became a scarce item due to changes in policies by the successive Tamil Nadu state governments. Hence it also became costlier and supplies were erratic. The machineries being imported from China suffered from a lot of infirmities. Due to language and distance, the communications were time consuming and tiresome. Decision: The Committee observed that applicant has not submitted any cogent reason/justification in support of any genuine hardship faced by them. Accordingly, the Committee decided to reject the request.

Case No-129. Lambodhara Textiles Ltd., Coimbatore

F.No- HQREPCGPRAPP00176056AM22

Subject: Request for condonation of the shortfall in AEO in respect of EPCG

Authorization No. 3230027378 dated 29.10.2018 under 0% Concessional Duty. The firm in their application have given the reason/justification i.e. COVID-19 Government Restrictions for shortfall in AEO and also requested for PH to explain their case. Accordingly, the Committee decided to defer the case and grant PH to the company.

Case No-130. Park Leather Company, Kolkata

F.No- HQREPCGPRAPP00000296AM23

Subject: Request for Condonation of Delay in submission of Installation Certificate

beyond 18 months, issued by Chartered Engineer in respect of EPCG Authorization No. 0206030002 dated 08.05.2014 under 0% Concessional Duty. The firm has stated that they have deposited the EODC documents to RA Kolkata and had prepared the Installation Certificate within the specified time limit but aren’t able to trace out the proof of submission of the same to RA Kolkata. The firm further stated that RA Kolkata has directed them to reach out to DGFT HQ for the above mentioned request as the firm has submitted the Installation Certificate beyond 31.03.2021 in lieu of P.N. No. 01 dated 07.04.2020. As per Installation Certificate dated as 20.07.2014 issued by Chartered Engineer enclosed by the firm, machinery was installed at the firm’s premises on 13.06.2014 with BOE No. 5546913 dated 20.05.2014.

Case No-131.Balaji Chawal Mills Pvt. Ltd., Lucknow

F.No- HQRPRCAPPLY00362407AM22

Subject: Request for extension of EOP for 6 days i.e. beyond 6+2 years in respect of

EPCG Authorization No. 0630004368 dated 10.12.2013 under 0% Concessional duty. The firm has stated that they could not complete 100% EO within extended time period i.e. 8 years. As per amendment sheet, EOP was granted for two years i.e. 6 years to 8 years. Now, the firm has stated that they have completed 100% EO after 8 years and 6 days i.e. on 16.12.2021 but their EOP was valid up to 10.12.2021. Therefore, the firm has requested for extension of EOP in order to fulfill their EO. under Para 2.58 of FTP, 2015-20 to allow condonation of delay in approaching RA for second extension in EOP beyond (6+2 years) for 6 days with a condition that 50% of duty payable in proportion to the unfulfilled EO is paid by the authorization holder to custom authorities in terms of provisions contained in Para 5.11 of HBP 2004-09. a. The proper installation certificate has been submitted within time limits as specified, and

b. The payment of balance duties of Customs plus interest on unfulfilled EO since the extended EOP (from 6 to 8 years) has already expired.

Case No-132. Kalpena Industries (India) Ltd.

F.No- HQREPCGPRAPP00387452AM22

EPCG License No. 0330036195 dated 26.06.2013 under 0% Concessional duty - reg. The applicant has stated that at the time of import they have utilized excess duty saved value of Rs. 16,769,009.53 against duty saved value of Rs. 16,739,622.41/- which is less than 10% permitted as Para 5.16 (a) of HBP. However, there was a delay in the payment of differential fees. 2. The firm has stated that they applied for EODC to RA, Mumbai after completion of EO as well as AEO proportionate to duty save value utilized. RA, Mumbai issued D/L dated 04.03.2022 informing the applicant as under: “Composition fee delay in payment of fees for excess DSV beyond 2 years. You are requested to comply as per PN. 22 dated 31.07.2019.” The permission is subject to the installation of capital goods as per policy.

Case No-133. Sun Fabrics, Jamalpur, West Bengal

F.No- HQREPCGPRAPP00394631AM22

Subject: Request for:

i. 1st Block Extension and ii. 2 years EOP Extension from the date of endorsement in respect of EPCG Authorization No. 0230004499 dated 30.09.2009 under 0% Concessional Duty.

The firm has stated that they had imported 4 Sets of well-knit High speed double circular knitting machine to manufacture Knitted Hosiery Fabrics. The firm further stated that they couldn’t fulfill their 100% EO in both the blocks in stimulated time period due to- • During the period 2012-15, the International market was going through a severe crisis period with very low prices quoted by the foreign buyers • The firm being new entrants in the overseas market. • The firm negotiated with few Third party exporters to whom they supplied the Knitted fabric but since they could not locate the Original EPCG Authorization at their end, they were unable to finalize for Third Party exports also. The firm also stated that meantime as per P.N. 35, 36 and 37 all dated 25.10.2017 they applied to RA office with requisite fees for Regularization of late submission of Installation certificate, Block wise EOP extension and 2nd Block period EOP extension for two years but the RA office has not yet granted the above mentioned requests as the firm does not have any further EOP left to complete the export obligation.

and 2nd Block period EOP extension for two years but the RA office has not yet granted the above mentioned requests as the firm does not have any further EOP left to complete the export obligation. Decision: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.58 of FTP, 2015-20 to allow :- (a) Extension in block-wise EOP, as the firm could not apply to RA within the prescribed time period. This shall be subject to payment of 2% composition fee on duty saved amount in proportion to the shortfall at the end of each block in terms of the provisions of Para 5.8.3 of
HBP 2009- 14 and late fee of Rs. 10,000/-. (b) Condonation of delay in approaching RA for EO extension for 2 years (from 6th year to 8th year) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-. c. The proper installation certificate has been submitted within time limits as specified, and d. The payment of balance duties of Customs plus interest on unfulfilled EO since the extended EOP (from 6 to 8 years) has already expired.

Case No-134. Krishna Landi Renzo India Private Limited, Gurugaon

HQREPCGPRAPP00268755AM22

Subject: Request for Condonation of delay in submitting Installation Certificate

beyond 18months in respect of EPCG authorization No.0530162804 dated 27.05.2014 under 0% Concessional Duty. The applicant has stated that the delay in the submission of Installation Certificate was unintentional on its part, as they believe the documents were submitted to DGFT but for which

they have no proof in records, for this they request the honorable Committee to excuse the delay in submission of Installation Certificate. They have completed Export Obligation imposed under the License. As per Installation Certificate issued by Central Excise dated 19.01.2015 enclosed by the firm, machinery was installed at the firm’s premises as on 07.11.2014 with Bill of Entry No. 6076882 dated 10.07.2014. Installation has taken place within time limits. relaxation under Para 2.58 of FTP 2015-20 to allow condonation of delay in submission of installation certificate issued by the Central Exise authorities only, subject to payment of composition fee of Rs. 5000/- and submission of installation certificate.RA to verify that no ECA/DRI/Customs action is pending.

Case No-135. Salasar Textile, Maharashtra

F.No- HQRPRCAPPLY00000138AM23

Subject: Request for 2 years EOP Extension (8+2 years) up to 13.12.2022 in respect

of EPCG Authorization No. 5030000314 dated 13.12.2012 under 03% Concessional Duty. The firm has stated that they couldn’t fulfill their 100% EO in stipulated time period but have new export orders to be fulfilled. The firm further stated that they couldn’t apply for EOP Extension for 2 years to RA in stipulated time period due to unawareness of policy provisions regarding applying for it and the procedure for fulfilling EO. EO extension for 2 years (from 8th year to 10th year) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-.
The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

Case No-136. Kincaid Agri Projects Pvt. Ltd., Delhi

F.No- HQREPCGPRAPP00396929AM22

Subject: Request against EPCG Authorization Nos. 0530155385 dated 28.04.2011

and 0530156011 dated 18.07.2011 under 03% Concessional duty :

i. Request for extension of 1st Block. relaxation under Para 2.58of FTP 2015-20 to allow extension in block-wise EOP as the party could not apply to RA within the prescribed time period. This shall be subject to payment of 2% (a) The proper installation certificate has been submitted within time limits as specified, and (b) The payment of balance duties of Customs plus interest on unfulfilled EO since the EO period has already expired.

ii. Inclusion of Additional export products such as Honey.

    The firm has stated that they had imported every part of cold storage from Netherlands 

and then builds the CA store in the Uttarkashi district of Uttrakhand. Hence, it took more than two years for them to start the operations. After start of the operations it took almost two years to organize the farmers and built a suitable platform because of the dominance of the mandis. The firm has further stated that their primary business is to store fresh apples from September to December and then sold the stored apples from Feb-June and India itself import 357 thousand ton of apples from all over the world and because of this it is almost impossible to export apples from India as the domestic market is already in shortage.

une and India itself import 357 thousand ton of apples from all over the world and because of this it is almost impossible to export apples from India as the domestic market is already in shortage. After realizing that it won’t be possible for them to export apples from India they then tried exporting spices as Indian spices are in demand and they succeeded and started exporting spices but due to Covid- 19 Outbreak all international border was locked and they were unable to export it. The firm has stated that now the situation become stable and farmers from whom they purchase apples also produce honey and they have found a reliable exporter of honey and shipments has begun already hence the firm has requested to add honey in their license so that they can fulfill export obligation. 2. As per EPCG authorization condition sheet, the firm was supposed to export Processed Food Fresh Fruit & Vegetables Juice (ITCHS Code 20099000) for EPCG Authorization no. 0530156011 dated 18.07.2011 and Agricultural Products Fruits like apples etc. (ITCHS Code 08000000), Agricultural Products Coffee, tea, spices (ITCHS Code 09000000) Agricultural Products Cereals (ITCHS Code 10000000) for EPCG Authorization no. 0530155385 dated 28.04.2011. Decision: The Committee observed that lot of items were added in export items which have no relevance to the imported equipment.

0. for EPCG Authorization no. 0530155385 dated 28.04.2011. Decision: The Committee observed that lot of items were added in export items which have no relevance to the imported equipment. the Committee advised RA to relook at the items endorced on the authorization and delete items which have no nexus with the imported capital goods.In respect of adding Honey, committee decided to reject the request as there is no nexus with imported capital goods.

Case No-137. Four Star International Ltd., Gopalpur, Kolkata

F.No- HQREPCGPRAPP00398482AM22

Subject: Request for extension of 1st Block in respect of EPCG Authorization No.

0230004814 dated 08.01.2010 under 0% Concessional duty. The firm has stated that they could not fulfill 50% in 1st block due to the unavoidable reason. Therefore, the firm has requested for extension of 1st block in order to fulfill export obligation against the above authorization.
relaxation under Para 2.58of FTP 2015-20 to allow extension in block-wise EOP as the party could not apply to RA within the prescribed time period. This shall be subject to payment of 2% (a) The proper installation certificate has been submitted within time limits as specified, and (b) The payment of balance duties of Customs plus interest on unfulfilled EO since the EO period has already expired.

Case No-138. Four Star International Ltd., Gopalpur, Kolkata

F.No- HQREPCGPRAPP00398501AM22

Subject: Request for Extension of EOP for 1 year i.e. 6+1 year in respect of EPCG

Authorization No. 0230004814 dated 08.01.2010 under 0% Concessional duty. The firm has stated that they have fulfilled only 48.41 % export obligation against the above authorization within the initial EOP i.e. 6 years and balance export obligation could not be fulfilled due to the unavoidable reason. Therefore, the firm has requested for extension of EOP for 1 year in order to fulfill export obligation against the above authorization.
EOP extension for 1 year (from 6 yrs to 7 yrs) on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-

The above relaxation is also subject to the following conditions:- (a) The proper installation certificate has been submitted within time limits as specified, and (b) The payment of balance duties of Customs plus interest on unfulfilled EO since the EO period has already expired.

Case No-139. R.G.I. Meditech Private Limited, Agra

F.No- HQREPCGPRAPP00395903AM22

Subject: Request for EOP Extension from 31.12.2021 up to 31.12.2022 in respect of

EPCG Authorization No. 0630003944 dated 29.04.2013 under 0% Concessional Duty. The firm has obtained subject EPCG Authorization for duty saved value of Rs. 18165233.0 and EO worth US$ 983464.93. The annual average of the past export performance is Rs. 0.00 as per the condition sheet. The firm has attached wrong covering letter which doesn’t pertain to the actual request of the firm. The submission and request of the firm has been noted from ANF-2D. The firm has stated that they couldn’t fulfill their 100% EO under extended EOP of 31.12.2021 and have fulfilled to the capacity of 75.24% in terms of Foreign Currency and 94.58% in terms of INR andleft with 24.76% in terms of Foreign Currency and 5.42% in terms of INR. In respect of request for EOP Extension up to 31.12.2021: The Committee deliberated upon the case and decided to advise the firm to approach RA for extension of Export Obligation Period up to 31.12.2021 as per DGFT’s Public Notice No. 67 dated 31.3.2020 and Notification No. 28/2015-2020 dated 23.09.2021. In respect of request for EOP Extension up to 30.12.2022: under Para 2.58 of FTP, 2015-20 to allow Condonation of delay in approaching RA for EOP extension for 1 year (from 7 yrs to 8 yrs) i.e. up to 30.12.2022 on payment of composition fee or imposition of additional export obligation in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-. been submitted within time limits as specified in FTP/HBP.

Case No-140. Sanil Tex Private Limited, Mumbai

F.No- HQREPCGPRAPP00000306AM23

Subject: Request for 1st Block Extension in respect of EPCG Authorization No.

0330025034 dated 28.01.2010 under 0% Concessional duty.
The firm has requested as per Para 2.58 of FTP to condone the delay in applying for block-wise extension beyond 90 days. The firm further stated that they have completed their 100% EO in 2nd block. RA Mumbai has issued D/L to the firm for approaching DGFT HQ for regularization of 1st Block. relaxation under Para 2.58 of FTP 2015-20 to allow extension in block-wise EOP, as the firm could not apply to RA within the prescribed time period. This shall be subject to payment of 2% composition fee on duty saved amount in proportion to the shortfall at the end of each block in terms of the provisions of Para 5.8.3 of HBP 2009-14 and late fee of Rs. 10,000/-. The above relaxation is also subject to the following conditions (a). The proper installation certificate has been submitted within time limits as specified, and (b). The payment of balance duties of Customs plus interest on unfulfilled EO since the EO period has already expired.

Case No-141. Yamuna Enterprises, Mumbai

F.No- HQRPRCAPPLY00000735AM23

Subject: Request for 1st Block Extension and EOP Extension from 6th to 8th year in

respect of EPCG Authorization No. 0330044029 dated 29.03.2016 under 0% Concessional Duty. The firm has stated that they couldn’t fulfill their 100% EO in stipulated time period for both the blocks due to Covid-19 pandemic wherein there was a huge rise in cases in Mumbai which resulted into less attendance of office staff and no travelling to offices. Due to the same reason the firm wasn’t able to apply for Block-wise and EO Extension to RA in stipulated time period in reply to which RA Mumbai issued them a DL stating to approach DGFT HQ for the above mentioned request.
Decision: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.58 of FTP, 2015-20 to allow :- (a) Extension in block-wise EOP, as the firm could not apply to RA within the prescribed time period. This shall be subject to payment of 2% composition fee on duty saved amount in proportion to the shortfall at the end of each block in terms of the provisions of Para 5.8.3 of HBP 2009- 14 and late fee of Rs. 10,000/-.

(b) Condonation of delay in approaching RA for EO extension for 2 years (from 6th year to 8th year) on payment of composition fee or imposition of additional export obligation in terms of

Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-.

been submitted within time limits as specified in FTP/HBP.

Case No-142. Palm Grove Beach Hotels Private Limited, Mumbai

F.No- HQREPCGPRAPP00000300AM23

Subject: Request for: (i) Allowing payment of Additional Application Fee on Excess

Duty Saved utilized (ii) 1st Block Extension(iii) EOP Extension ( 6+2 years) in respect of EPCG Authorization No. 0330036852 dated 23.09.2013 under 0% Concessional duty. The applicant has obtained subject EPCG Authorization for duty saved value of Rs. 2319265.97 and EO worth US$ 224807.68. The annual average of the past export performance is Rs. 286420.502 as per the condition sheet. The firm has stated that Duty saved amount of the CGs imported was Rs. 2364339 which was exceeding the value of EPCG License by Rs. 45073.03 (1.94%). The firm has stated that they have fulfilled 100% EO during 2018-19 and applied for redemption to RA Mumbai which in return issued a deficiency letter. The firm stated that RA Mumbai further pointed that P.N. No. 22 dated 31.07.2019 and P.N. No. 03 are not applicable in their case as their authorization is issued before 31.03.2015 and advised them to approach DGFT HQ. The firm has also stated that application fee for excess goods imported come to Rs. 90 which the firm is ready to pay. In respect of 2nd and 3rd request, the firm has stated that application for block-wise and EOP Extension wasn’t made in prescribed period to RA which directed the firm to approach DGFT HQ for consideration of the same. In view of the above, the firm has requested for allowing payment of additional application fee on excess duty saved utilized, 1st Block Extension and EOP Extension (6+2 years) for fulfillment of EO against the above license for redemption.

d for allowing payment of additional application fee on excess duty saved utilized, 1st Block Extension and EOP Extension (6+2 years) for fulfillment of EO against the above license for redemption. In respect of 1st request of the firm:

The permission is subject to the installation of capital goods as per policy.

In respect of 2nd and 3rd request of the firm: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.58 of FTP, 2015-20 to allow :- (a) Extension in block-wise EOP, as the firm could not apply to RA within the prescribed time period. This shall be subject to payment of 2% composition fee on duty saved amount in proportion to the shortfall at the end of each block in terms of the provisions of Para 5.8.3 of HBP 2009- 14 and late fee of Rs. 10,000/-. (b) Condonation of delay in approaching RA for EO extension for 2 years (from 6th year to 8th year) on payment of composition fee or imposition of additional export obligation in terms of

Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-.

a. The proper installation certificate has been submitted within time limits as specified, and b. The payment of balance duties of Customs plus interest on unfulfilled EO since the extended EOP (from 6 to 8 years) has already expired.

Case No-143. Palm Grove Beach Hotels Private Limited, Mumbai

F.No- HQREPCGPRAPP00000161AM23

Subject: Request for allowing payment of additional application fee on excess duty

saved utilized in respect of EPCG Authorization No. 0330041163 dated 09.03.2015 under 0% Concessional duty. The firm has stated that Duty saved amount of the CGs imported was Rs. 1079185 which was exceeding the value of EPCG License by Rs. 44732.41 (4.32%). The firm has stated that they have fulfilled 100% EO during 2017-18 and applied for redemption to RA Mumbai which in return issued a deficiency letter. The firm stated that RA Mumbai further pointed that P.N. No. 22 dated 31.07.2019 and P.N. No. 03 are not applicable in their case as their authorization is issued before 31.03.2015 and advised them to approach DGFT HQ. The firm has submitted that application fee for excess goods imported come to Rs. 90 which the firm is ready to pay. under Para 2.58 of FTP, 2015- 20 for condonation of procedural lapse of delay of more than a month in payment of fee for excess duty saved amount as envisaged in the Para 5.16(a) of HBP 2015-20, subject to payment of composition fee of Rs. 5000/- per year per authorization and to

the condition that the excess utilization is not more than 10% of duty saved mentioned in the subject EPCG authorization. The party is also required to pay an additional composition fee of Rs. 5,000/- for each year of delay beyond the expiry of the period of two years of the excess import taking place for the subject authorization.
The permission is subject to the installation of capital goods