DGFT Minutes

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Date of Uploading- 12.06.2023

MINUTES OF 1st MEETING OF AM-24 OF THE EPCG COMMITTEE HELD UNDER THE CHAIRMANSHIP OF SHRI S.B.S. REDDY, ADDITIONAL DIRECTOR GENERAL OF FOREIGN TRADE AT 3:00 PM ON 27.04.2023 and 04.05.2023 First Meeting for AM-24 of the EPCG Committee was held on 27.04.2023 and 04.05.2023 at 3:00 PM 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 * iii. Shri Satish Kumar Oza, Foreign Trade Development Officer, DGFT * (the officer was present only on 27.04.2023)

2.     Minutes of the last Meeting were confirmed. Thereafter, Committee deliberated upon all 
   

the cases and following decisions were taken :-

Case No. Firm’s Name

Page No. 1 Arani Agro Oil Industries Pvt. Ltd., Telangana
3-5 2 Zenith Rubber Private Limited, New Delhi 5 3 ITC Limited, Secunderabad
6-7 4 Jaymala Spintex Ltd., Sabarkantha (Gujarat)
7 5 Semco Security Imaging Private Limited, Bangalore 7-8 6 K.P.R. Industries (India) Limited, East Godavari (A.P.) 8-9 7 Ashok Leyland Nissan Vehicles Ltd. 10-12 8 India Crank Manufacturing Co., Rajkot, Gujarat 12-13 9 Control & Switchgear Himoinsa Pvt. Ltd., New Delhi 13 10 Emmvee Photovoltaic Power Private Limited, Bangalore 13 11 Chamundi Die Cast Private Limited, Bangalore 13-14 12 Kriti Nutrients Limited, Indore 14 13 S&J Granulate Solutions Private Limited, Mumbai 14-15 14 Global Green Company Limited, Bangalore 16 15 Shreas Industries Limited, Hyderabad 16-17 16 India Yamaha Motor Pvt. Ltd., Chennai
17 17 Anant Shetkari Sahkari Soot Girni Ltd., Washim (Maharashtra) 17-18 18 Shree Jalaram Knitting, Surat 18-19 19 Bhoomi Agro Bio Foods, Pune
19-20 20 Sri Sai Rice Industries, Karnataka 20 21-22 Alpine Shoes Pvt. Ltd., New Delhi 20-21 23 Emami Paper Mills Limited, Kolkata 21-22

Surat 18-19 19 Bhoomi Agro Bio Foods, Pune
19-20 20 Sri Sai Rice Industries, Karnataka 20 21-22 Alpine Shoes Pvt. Ltd., New Delhi 20-21 23 Emami Paper Mills Limited, Kolkata 21-22

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24 Soni Auto & Allied Industries Limited, Kolkata 22 25 Sukartik Clothing Private Limited, Ludhiana 22-23 26 Varad Extrusions Private Limited, Hyderabad 23 27 Dinesh Rice Mill, Dhamtari (Chhattisgarh) 23-24 28-29 Jindal Stainless Limited, Jajpur (Odisha)
24-25 30 MJ Grain Products Pvt. Ltd., Kolkata 26 31 Bharat Heavy Electricals Limited, Delhi 26 32 Hertz Chemicals Pvt. Ltd., Mumbai
27 33 Al Hasan Agro Foods Pvt. Ltd., Aligarh (Uttar Pradesh)
27 34-35 Anmol Feeds Pvt. Ltd., Howrah
27-29 36-37 Tina Industries Private Limited, Kolkata 29-30 38 Scraft Products Private Limited, New Delhi 30-31 39 Rana Denim Private Limited, Maharashtra 31 40 Wisdom Fabrics Private Limited, Maharashtra 31-32 41 Krishna Bhog Rice Industries Pvt. Ltd., West Bengal
32-33 42 Label Kingdom Printers Pvt. Ltd., Tirupur (Tamil Nadu)
33 43 Premier Cotspin Private Limited, Punjab 33-34 44 Kamarhatty CO Ltd., Kolkata
34 45 The Empire Textiles, Tirupur 34-35 46 J.R. Garments, Dharmapuri (Tamil Nadu)
35 47 Posco Maharashtra Steel Private Limited, Raigad 35-36 48 Shubham Rice Udyog, Madhya Pradesh 36-37 49 Linit Exports Pvt. Ltd., Mumbai
37 50 Gopia Tex, Tirupur (Tamil Nadu)
37-38 51 Coventry Coil-O-Matic (Haryana) Ltd., Panipat
38 52 N.

Shubham Rice Udyog, Madhya Pradesh 36-37 49 Linit Exports Pvt. Ltd., Mumbai
37 50 Gopia Tex, Tirupur (Tamil Nadu)
37-38 51 Coventry Coil-O-Matic (Haryana) Ltd., Panipat
38 52 N. Tina Dresses, Kolkata 38-39 53 Sri Srinivasa And Company, Saidabad 39-40 54 BLS Ecotech Limited, New Delhi
40 55-57 Akums Drugs & Pharmaceuticals Ltd., New Delhi 40-41 58 Satia Industries Limited, Punjab 42 59 Ramesh Trading, Kolkata 42 60 Nice Rubber Industries Private Limited, Kolkata 43 61 Abida Prime Tannery, Vellore (Tamil Nadu) 43 62 Sunbeam Vanijya Private Limited, Kolkata 44-45 63 Synergy Telecommunications, Solan 45 64 Synergy Telecommunications, Solan 45-46 65 Madhukarrao Ghate Backward Class CO OP Spinning Mill
Ltd., Ludhiana 46 66 Auronext Pharma Pvt. Ltd., New Delhi
47 67 Shree Sai Ram Textiles, Surat 47-48 68-69 J. S. Spintex Limited, Patiala (Punjab)
48-49

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70 Shree Rama Newsprint Limited, Surat 49-50 71-72 B-One Business House Pvt. Ltd., Bhubaneswar
50 73 IRIS Clothings Limited, West Bengal 50-51 74 Shree Khodiyar Fashion, Surat 51 75 Shiv Shakti Rice And General Mills, Karnal 51-52 76 Sri Bhagyalakshmi Enterprises, Bangalore 52-53 77 Sanjeevani Comerce Private Limited, Kolkata 53 78 Greenply Industries Ltd., Kolkata 53-54 79 Nagesh Knit & Weave, Ludhiana 54-55 80 Schott Glass India Private Limited, Gujarat 55 81 G.G. Fashions, Salem (Tamil Nadu) 55-56 82 Ksp Fibre Products Pvt.

ries Ltd., Kolkata 53-54 79 Nagesh Knit & Weave, Ludhiana 54-55 80 Schott Glass India Private Limited, Gujarat 55 81 G.G. Fashions, Salem (Tamil Nadu) 55-56 82 Ksp Fibre Products Pvt. Ltd., Ludhiana
56 83 Beekay Steel Industries Ltd., Kolkata 56-58 84 Kandukuri Industries Pvt. Ltd., Mumbai
58-59 85 Woodenfab, Tamil Nadu 59-60 86 Vaishnavi Multygrains Private Limited, Jharkhand 60 87 Manglam Apparels Private Limited, Noida 60 88 Escon Genset Pvt.Ltd., Bengaluru
60-62 89 Shree Ridhi Sidhi Industries, New Delhi 62-63 90 Industrial Safety Products Pvt. Ltd., Kolkata
63 91 Krishna Tissues Pvt. Ltd., Howrah (Kolkata)
63 92 Synergy Thrislington, Solan 64 93 Asma Traexim Pvt. Ltd., New Delhi
64-65 94 Millenium Exim Pvt. Ltd., Kolkata 65-66 95 Swiss Singapore India Private Limited, Kolkata 66 96 Shakkthi Ohmkaara Spinners, Tamil Nadu 66-67 97 Bhandari Hosiery Exports Ltd., Ludhiana
67-68 98 Takshasila Healthcare and Research Service Private Limited,
Bangalore 68-69 99 Sreema Filaments Private Limited, Kanyakumari 69-70 100 Raymond Luxury Cottons Limited, Maharashtra 70-71 101-104 Caplin Point Laboratories Limited, Chennai
71-73 105 AICO Foods Ltd., Ahmedabad 73-74

Case No- 1: Arani Agro Oil Industries Pvt. Ltd., Telangana

F. No. HQREPCGPRAPP00000465AM23

Subject: Request for adjusting exports undertaken against pending Export Obligation and

waiver of interest in respect of EPCG Authorization no. 0930000647 dated 31.07.2003 – reg. Applicant stated that the Company imported various machineries such as fractionation plan, batch bleaching plant, deodorization plant, shortening plant, interestification plant, etc., utilizing the License. The entire set up took a long time and the plant was finally set up by July, 2005. The said machinery could only produce bulk edible palm oil and bakery fat. The company

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had saved customs duty of Rs. 4,72,45,370 by utilizing the License even though its entitlement was to save customs duty amounting to RS. 6,04,00,010. If the operations had run smoothly, other machineries could have also been imported which would enabled the company to produce other items like Salseed starch, Mango Stearin, Cocoa Butter Substitute and Margarine Based products, etc.
2. The company began exporting around mid-2007 and was able to export limited quantity of bulk edible palm oil by early 2008 but the Government of India banned export of edible oils vide Notification No. 85(RE-2007)/2004-2009 dated 17.03.2008. The ban was extended numerous times. By mid-2009, the company was able to fulfill 7% of its EO by exporting by- products amounting to Rs. 3,75,17,581. The company tried to produce Bakery fat but it was commercially unfeasible.

s times. By mid-2009, the company was able to fulfill 7% of its EO by exporting by- products amounting to Rs. 3,75,17,581. The company tried to produce Bakery fat but it was commercially unfeasible. If the company had been allowed to export bulk edible palm oil, it would have fulfilled its EO as bakery product was produced using 1/10th of raw material while 9/10th was used to produce edible palm oil. The company was acquired by Goodhope Asia Holdings Ltd on 07.07.2011 which was committed to expand its operations globally.
3. The company decided to shut down its manufacturing facility in 2016 as it was not able to operate profitably including due to its inability to export due to the ban on export of edible bulk palm oil till April, 2018. The company tried to restart its factory during the latter part of 2018, however, the consumer preference had changed significantly by then. The consumers preferred environment friendly products. Due to the revised market conditions, the Company found it difficult to convince new buyers who could be willing to import its products.
4. After multiple attempts, the company was finally able to attract a few new customers by beginning of 2020, but around that time Covid-pandemic struck and put a complete and total halt to its manufacturing activities and severely constrained its marketing efforts because of travel related restrictions.

, but around that time Covid-pandemic struck and put a complete and total halt to its manufacturing activities and severely constrained its marketing efforts because of travel related restrictions. The Company was only able to revive its operations in March, 2022 and started commissioning of its plant to produce coconut oil after doing considerable study, analysis and research about products that did not require any additional machinery. There have been limited success and the Company has been able to export a couple of consignments. 5. In view of the above, the Applicant has stated that the Company has already suffered huge losses. Based on its future business on its future business projections, it will not be possible for the company to be able to meet its EO. Thus, the company has decided to discharge customs duty equivalent to amount of duty saved proportionate to unfulfilled EO and regularize the license. Hence, the firm has requested as under: i. To include the exports of certain products undertaken by the Company between 2008 to 2011 amounting to Rs. 5,87,46,113 for the purposes of EO; ii. To include the exports of certain products undertaken by the Company counting to Rs. 3,43,25,840 post Covid-19 pandemic for the purposes of EO; iii. To waive the full interest payable for the delayed payment of customs duty. In case complete waiver is not possible, interest amount for the ban period may be waived. 6. The representative of the firm appeared before the EPCG Committee to explain their case.

duty. In case complete waiver is not possible, interest amount for the ban period may be waived. 6. The representative of the firm appeared before the EPCG Committee to explain their case.

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Decision:
The Committee went through the statements made by the applicant and noted that the applicant has not submitted any cogent reason/justification in support of any genuine hardship faced by them. Accordingly, the Committee decided to reject the request.
The Committee further deliberated upon the case and decided that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No. 02/2023 dated 02.04.2023 as per the conditions specified therein. RA may examine such request as per policy on merit.

Case No- 2: Zenith Rubber Private Limited, New Delhi

F. No. HQRPRCAPPLY00003816AM23

Subject: Request for reduction in AEO up to Rs. 12 Crores in total/aggregate from F.Y.

2009-10 to 2016-17 in respect of EPCG Authorization No. 0530149776 dated 10.09.2009 under 03% Concessional Duty. The firm has requested for reduction in value of AEO up to Rs. 12 crore in total/aggregate from financial year 2009-10 to 2016-17 as beyond said amount of Rs. 12 crore they shall not be in a position to fulfill AEO because of management of the group company had set up the new plant in backward/notified area of Himachal Pradesh under Government scheme. The attention of management had been diverted on that project resulting in the company not meeting out the AEO as per sanction/condition sheet in respect of subject license. The firm further requested to allow reduction in AEO on pro-rata basis (exclusively), if basic custom duty utilized in the case. Firm further stated that they couldn’t fulfill their 100% AEO due to :- i. Major order of the overseas customers had not been received by the company during stated financial years. ii. Company shifted its production unit from Gurgaon to Neemrana during the period iii. Change in senior overseas marketing officials of the company affected the production, export sales etc. iv. Department had put the condition of AEO of very high amount which was not according to Basic Customs Duty to be utilized. 2. The firm was granted a Personal hearing but none appeared on their behalf.

t had put the condition of AEO of very high amount which was not according to Basic Customs Duty to be utilized. 2. The firm was granted a Personal hearing but none appeared on their behalf.
Decision: The Committee deliberated upon the case and decided to defer it as the applicant did not appear before EPCG Committee for Personal Hearing to explain their case.

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Case No- 3: ITC Limited, Secunderabad

F. No. HQRPRCAPPLY00003632AM23

Subject: Request from ITC Limited, Secunderabad for condonation for late submission of

Installation certificate issued by Chartered Engineer against EPCG Authorization No. 0930014395 dated 09.01.2020 under 0% Concessional duty - reg. The firm has stated that they imported Capital goods from 01.01.2020 to 24.12.2020. Although the aforesaid equipment arrived in multiple shipments at various points in time, the equipment is inter-connected and installation of some equipment depends on the prior installation of the other equipment. For all aforesaid equipment imported during 01.01.2020 to 24.12.2020 under the EPCG Authorization, they submitted the Installation Certificates to the RA except for the imported spares i.e. ‘LP Duplex Valve’. The installation certificates of all the aforesaid equipment were approved by the RA, except the installation certificate for ‘LP Duplex Valve’. 2. The firm has clarified that HPRB is a huge plant having height of about 60 meters and weighing about 9500 Metric Tonne having various equipment. HPRB is meant for recycling, reprocessing and recovery of the chemicals used in the process of manufacturing pulp from wood. One of the equipment of HPRB is LP Duplex Valves meant to be installed in the pipes carrying fuel, chemical, steam etc. Various equipment in HPRB is to be installed in the particular sequence and there is a high inter-dependency on multiple equipment. On account of Covid-19 induced restrictions and prohibitions, there were delays in supply of equipment and installation.

ticular sequence and there is a high inter-dependency on multiple equipment. On account of Covid-19 induced restrictions and prohibitions, there were delays in supply of equipment and installation. Due to travel restrictions on account of COVID-19, the foreign personnel of vendors could not travel to the site of installation. Only once the travel restrictions were lifted and the travel policies of the vendors allowed their personnel to travel, the equipment of HPRB could be installed and commissioned. 3. The firm has informed that the installation of the entire set of LP Duplex Valve was completed on 03.03.2022 i.e. 18 months 2 days after the date of bill of entry (being 02.09.2020) after various other works and processes. It is stated that about 96% of the LP Duplex Valves were installed within 18 months from the date of import. And only after other necessary and pre- requisite equipment forming part of HPRB plant were delivered and installed, the remaining about 4% of the LP Duplex Valves were installed. Only after installation of the entire set of LP Duplex Valves, an Installation Certificate was issued by the Chartered Engineer on 22.04.2022. Upon receipt of such installation certificate from the Chartered Engineer, they submitted the same to the Jurisdictional Customs Authority and received an acknowledgement for the same on 04.05.2022. As soon as the acknowledgement from the Jurisdictional Customs Authority was received, ITC PSD tried to submit the installation certificate online to DGFT but was not able to do the same.

.05.2022. As soon as the acknowledgement from the Jurisdictional Customs Authority was received, ITC PSD tried to submit the installation certificate online to DGFT but was not able to do the same. It is because another installation certificate for the ‘Burner and other process boiler equipment’ under the same EPCG Authorisation submitted on 22.04.2022 was pending for approval. As soon as the installation certificate for the Burner and other process boiler equipment was approved on 08.08.2022, they could successfully submit the installation certificate for LP Duplex Valves on 09.08.2022 to RA, Hyderabad. 4. The representative of the firm appeared before the EPCG Committee to explain their case.

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Decision: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.58 of FTP, 2023 to allow condonation of delay in submission of installation certificate, subject to payment of composition fee of Rs. 5,000/- and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending. This has the approval of DG, DGFT

Case No- 4: Jaymala Spintex Ltd., Sabarkantha (Gujarat)

F. No. HQRPRCAPPLY00003896AM23

Subject: Request for extension of EOP for four years i.e. from 17.06.2019 to 17.01.2024 in

respect of EPCG Authorization No. 0830005572 dated 17.06.2013 under 0% Concessional duty. The firm has stated that their second block commenced on 17.06.2017 and was expected to be completed by 17.06.2019 which was peak of the Covid-19 pandemic. As a result, they could not continue the construction activities for a long time. The firm took time to resume manufacturing and exports and could not fulfill their EO. 2. The representative of the firm appeared before the EPCG Committee to explain their case.
relaxation under Para 2.59 of FTP, 2023 to allow:-
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 EO 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. The Committee further deliberated upon the case and decided to advise the firm to approach RA for extension of Export Obligation Period beyond 8 years in terms of Public Notice No-53 dated 20.1.2023 where extension is permitted on account of COVID. The Committee further deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No.

mmittee further deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No. 02/2023 dated 02.04.2023 as per the conditions specified therein. RA may examine such request as per policy on merit.

Case No- 5: Semco Security Imaging Private Limited, Bangalor

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

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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.
2. 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. 3.

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. 3. In view of the above, the firm has requested that the above mentioned defective capital goods may be permitted to be re-exported to the foreign suppliers for necessary rectifications at their Service Centre in Dubai and condone the delay in re-export/repair/replacement of the capital goods imported under EPCG Scheme against the above mentioned license.
4. The case was again considered in the 7th EPCG Committee Meeting held on 14.10.2022 and 17.10.2022 wherein 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. Accordingly, the firm vide e-mail dated 13.12.2022 has submitted the above documents.
5. The representative of the firm appeared before the EPCG Committee to explain their case.
relaxation under Para 2.59 of FTP, 2023 to allow re-export of defective capital goods for repair/rectification/replacement of parts. They should bring back same capital goods within six months from date of exports, after rectification and marks and numbers should tally with the re- exported goods.

Case No- 6: K.P.R. Industries (India) Limited, East Godavari (Andhra Pradesh)

F. No. 01/36/218/226/AM-19/EPCG-I

Subject: Request for transfer of 2 EPCG Authorizations from M/s. K.P.R. Industries

(India) Ltd. East Godavari (Andhra Pradesh) to M/s. Grasim Industries Ltd., Ujjain (Madhya Pradesh) on account of Business transfer Agreement (BTA) in respect of 2 EPCG Authorization Nos. 0930010420 dated 07.07.2014 and 0930010899 dated 09.01.2015 under 0% Concessional duty –reg

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K.P.R. Industries (India) Limited, East Godavari (Andhra Pradesh) vide their letter dated 18.02.2019 has requested for transfer of 2 EPCG Authorizations to M/s. Grasim Industries Ltd., Ujjain (Madhya Pradesh) on account of Business transfer Agreement (BTA) in respect of two EPCG Authorization nos. 0930010420 dated 07.07.2014 and 0930010899 dated 09.01.2015. 2. The authorization holder had imported Capital Goods for the manufacture of caustic soda, hydrochloric acid and other chlor-alkali chemical products (hereinafter 'the Chlor-Alkali business') under 2 EPCG authorizations. However, the firm could not utilize the above capital goods as the project could not be completed due to inability of the promoters to raise further resources for the same due to some factors beyond their control. Hence, the firm could not meet its loan obligations to the lending banks and its account was declared as Non-Performing Asset (NPA). These factors resulted in suspension of project work in 2015. 3. The authorization holder has also mentioned that after a lot of efforts to revive business and avoid its liquidation, the firm was able to find a buyer i.e.

nsion of project work in 2015. 3. The authorization holder has also mentioned that after a lot of efforts to revive business and avoid its liquidation, the firm was able to find a buyer i.e. Grasim Industries Limited, who is taking over the Chlor-Alkali business on slump sale basis and also agreed to handle its assets and liabilities on the terms and conditions recorded in the BTA dated 18.02.2019. The said buyer has also agreed to settle the dues of the leading banks in one-time settlement and to run the Chlor- Alkali business on a going concern basis.
4. Grasim Industries Ltd. vide letter dated 18.02.2019 informed that they have agreed to acquire caustic soda, hydrochloric acid and other chlor-alkali chemical business of K.P.R. Industries (India) Ltd. having manufacturing unit at S.No. 1&4, Near Kanedu Metta, Balabhadrapuram, Biccavolu(M), E.G. District, Andhra Pradesh with all its asset and liabilities/obligation (including relating to the EPCG Authorizations) in whole, ongoing concern basis by way of slump sale. 5. Grasim Industries vide email 02.12.2022 has sought a Personal hearing before the EPCG Committee to consider their pending request.

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

Decision: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.59 of FTP, 2023 to accept transfer of the said EPCG authorizations to M/s.

heir case.
Decision: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.59 of FTP, 2023 to accept transfer of the said EPCG authorizations to M/s. Grasim Industries Ltd., Ujjain (Madhya Pradesh) subject to the following conditions:
(i) Average EO (AEO) shall be re-fixed by adding AEO (if any) of M/s. Grasim Industries Ltd., Ujjain for same and similar products on date of acquisition to the existing AEO.
(ii) M/s. Grasim Industries Ltd., Ujjain shall complete necessary Bond formalities as may be applicable with Customs Authorities for fulfilment of EO.

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Case No- 7: Ashok Leyland Nissan Vehicles Ltd.

F. No. 1/36/218/245/AM-17/EPCG-I

Subject: Clarification sought by RA, Chennai on Grant of EOP extension in respect of

14 EPCG authorizations issued to M/s. Ashok Leyland Nissan Vehicles Ltd. : i. 0430010495 dated 15.11.2011 ii. 0430010607 dated 13.12.2011 iii. 0430010683 dated 03.01.2012 iv. 0430010755 dated 17.01.2012 v. 0430010806 dated 03.02.2012 vi. 0430010837 dated 09.02.2012 vii. 0430010851 dated 14.02.2012 viii. 0430010916 dated 02.03.2012 ix. 0430010917 dated 02.03.2012 x. 0430010919 dated02.03.2012 xi. 0430010928 dated 06.03.2012 xii. 0430010929 dated 06.03.2012 xiii. 0430010932 dated 07.03.2012 xiv. 0430010990 dated19.03.2012 The party vide letter dated 14.12.2018 has requested for :- i. Permission for shifting of Capital Goods in respect of 26 Authorizations covered by S.No. 6 to 28 and S.No. 32 to 34 of the Show Cause Notice (SCN) dated 15.09.2016 issued by DRI to the premises of M/s. Ashok Leyland Ltd /M/s. Ashok Leyland Vehicles Ltd; ii. Condonation and regularization of the earlier installation of the Capital Goods covered under 9 authorisations covered by S.No. 18, 22, 24, 25, 26, 27, 32, 33 and 34 of the said SCN dated 15.09.2016. iii. To allow shifting of all the capital goods covered under the above mentioned 26 authorisations to the premises of M/s. Ashok Leyland Ltd/M/s. Ashok Leyland Vehicles Ltd; and iv. Extension in EOP for 2 years may be granted for all the 26 Authorizations for fulfilment of EO.

authorisations to the premises of M/s. Ashok Leyland Ltd/M/s. Ashok Leyland Vehicles Ltd; and iv. Extension in EOP for 2 years may be granted for all the 26 Authorizations for fulfilment of EO.

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2.    The matter placed before the EPCG Committee meeting held on 13.02.2019. The 
   

decision taken in reproduced below :-

“ …9. The Committee, therefore, decided to recommend to DG for relaxation under Para 2.58 of FTP 2015-20 to allow:

(a) extension of block-wise EOP in respect of fourteen EPCG authorisations mentioned above subject to payment of 2% composition fee on the duty saved amount in proportion to the shortfall at the end of first block in terms of the provisions of Para 5.8.3 of HBP 2009-14.

(b) extension of EOP for two years in respect of fourteen EPCG authorisations mentioned above on payment of composition fee equal to 2% of proportionate duty saved amount on the unfulfilled export obligation for each year of extension sought in terms of provisions contained in Para 5.11 of HBP 2009-14.

(c) This shall be subject to payment of composition fee of Rs. 5000/- against each authorisation for delay in applying.

Further, RA to verify that these authorisations have not been adjudicated upon by the concerned customs authority and the party has submitted the installation certificate from jurisdictional Central Excise Authority (from Chartered Engineer in case the party is not registered with Central Excise Authority).

This has the approval of DG.”

ation certificate from jurisdictional Central Excise Authority (from Chartered Engineer in case the party is not registered with Central Excise Authority).

This has the approval of DG.”

3.      RA, Chennai vide email dated 09.03.2020 has informed as under :-  
   

i. The Committee have directed RA to ensure that these authorizations have not been adjudicated upon by the concerned Customs authority and that the
party has submitted the installation certificate from jurisdictional Central
Excise Authority (from Chartered Engineer in case the party is not registered with Central Excise Authority).

ii. M/s. Ashok Leyland ltd., have submitted their original request along with the above decision vide letter dated 24.06.2019. Meanwhile, Commissioner of Customs at Chennai Seaport had adjudicated their cases vide Order in Original No. 69637/2019 on 21.06.2019 which is prior to filing the licensee's request based on the Committee’s decision and after the date of the decision of the EPCG Committee dated 13.02 2019.
iii. So the adjudication order has been issued by the Commissioner of Customs, Chennai for non-fulfillment of EO, without taking into consideration about the opportunity of getting extension of total EO period as per policy/procedures.

issued by the Commissioner of Customs, Chennai for non-fulfillment of EO, without taking into consideration about the opportunity of getting extension of total EO period as per policy/procedures.

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iv. Meanwhile the licensee has also failed to present the above fact against such cases before the Commissioner of Customs while appearing for personal hearing granted to them in the show cause Notice before adjudication.

v. The licensee had also failed to submit the required composition fee, penalty and installation certificate etc. immediately after the decision of EPCG Committee conveyed either on the website or to the party directly. If they had filed their request in time before adjudication done by customs, they could have got their cases considered.

vi. Now the total EO extension stated to have been granted is to expire on 18.03.2020. No diversion of imported Capital Goods took place in the above cases, but the main request is only for extension of total EO period for two years after condoning the non-fulfilment of first block EO.

RA has submitted the above facts for information and necessary clarification on the issue

4.    Case was considered in the 1st EPCG Committee Meeting held on 10.06.2020 wherein 
   

after deliberation on the request of the firm, Committee decided to defer it for further examination. Decision: The Committee deliberated upon the case and noted that the EPCG Committee has already taken a decision on the request of the party in the meeting held on 13.02.2019.

further examination. Decision: The Committee deliberated upon the case and noted that the EPCG Committee has already taken a decision on the request of the party in the meeting held on 13.02.2019. If they desire, the party may follow alternate remedies available to it under the relevant Customs law.
RA, Chennai maybe informed accordingly under intimation to the party. The request of RA, Chennai for clarification stands disposed off.

Case No- 8: India Crank Manufacturing Co., Rajkot, Gujarat

F. No. 01/60/162/17/AM21/PRC/EPCG

Subject: Request for counting of Export of Alternate Products in EO and Extension of

EOP in respect of EPCG Authorization No. 2430000900 dated 05.03.2008. The firm vide letter dated 04.06.2020 requested for counting of Export of Alternate Products in EO and Extension of EOP in respect of EPCG Authorization No. 2430000900 dated 05.03.2008.
2. In its application, applicant stated that due to global recession immediately after issue of license, they could not get enough export orders to fulfill the EO within EO period. However, they exported alternate product produced by using the same CG imported against the EPCG license instead of the export item shown in the license. As regards extension of EOP, the applicant has requested for two extensions thereby extending the period of EOP up to 04.03.2020. It is stated that they have fulfilled 43.83% of EO in 1st Block, 30.22% in 2nd Block, 10.83% in 1st extended 2-year block and 22.45% in 2nd extended 2-year block. Thus their total exports are 107.33% of the required EO. Decision: The Committee went through the statements made by the applicant and noted that the adjudication orders have already been passed by Commissioner of Customs Chennai and as such

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advised party to follow appeal procedures. Accordingly, the Committee decided to reject the request.

Case No- 9: Control & Switchgear Himoinsa Pvt. Ltd., New Delhi

F. No. 01/36/218/140/AM-21/EPCG

Subject: Requests against EPCG Authorization No. 0530143171 dated 01.03.2007 under

05% Concessional duty :-

i. Re-fixation of AEO against above EPCG Authorization. ii. Consider and Endorse alternative export product i.e. “Insulated Electric Conductor LV BUSDUCT “HS code 85446090 by Group Company for the license. The applicant has obtained EPCG Authorization No. 0530143171 dated 01.03.2007 for EO worth US$ 1,152,819.07 i.e. 8 times the duty saved on Capital Goods on FOB basis within a period of 8 year. As per the condition sheet, the annual average of the past export performance is Rs.0.00/- and endorsement of Export items i.e. Electrical Generators (ITCHS Code 85021300). Therefore, the firm has requested to consider the EO and Re-fixation AEO in their Group Company and grant the EODC.

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- 10: Emmvee Photovoltaic Power Private Limited, Bangalore

F. No. HQREPCGPRAPP00186236AM22

Subject: Request for condonation of delay in submitting Installation Certificate issued by

Chartered Engineer in respect of 08 EPCG Authorizations under 0% concessional duty- Reg. The applicant has stated that they had imported the capital goods against the above eight licenses from May 2016 to July 2019. Due to ignorance they have not filed the Installation Certificate certified by Chartered Engineer of all the above EPCG License to RA Bangalore. They intent to file the above certificate with payment of condonation fee, hence request for the approval and direction to RA.

Case No- 11: Chamundi Die Cast Private Limited, Bangalore

F. No. HQREPCGPRAPP00251173AM22

Subject: Request for condonation of delay in submission of installation certificate issued by

Chartered Engineer in respect of EPCG Authorisation No. 0730018142 dated 24.12.2018 under 0% concessional duty.

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The firm has stated that they tried to upload installation certificate online. Since the certificate submission to customs was delayed, the system is not accepting their application. This application was rejected by DGFT Bangalore, on the grounds of delay. The firm has furnished the installation certificate issued by Chartered Engineer on 18.03.2019, as per installation certificate CG was imported under vide Bill of Entry no. 9947369 dated 06.02.2019 and installed at the premises on 23.02.2019. Thereafter the firm was requested to inform the date on which the Installation Certificate was submitted to the concerned RA. Now, the firm has informed that they have submitted Installation Certificate to RA, Bangalore on 18.03.2021. relaxation under Para 2.59 of FTP 2023 to allow condonation of delay in submission of installation certificate, subject to payment of composition fee of Rs. 5,000/- and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No- 12: Kriti Nutrients Limited, Indore

F. No. HQRPRCAPPLY00003307AM23

Subject: Request for condonation for late submission of Installation certificate issued by

Chartered Engineer against EPCG Authorization No. 5630000071 dated 13.06.2012- reg. The firm has stated that they had applied for EODC after fulfilment of EO to RA, Bhopal but RA kept EODC application in abeyance alleging delayed submission of installation certificate. As per Installation certificate issued by Chartered Engineer on 14.09.2012, CGs were imported on 06.07.2012, 14.07.2012, 16.07.2012 & 27.07.2012 and installed on 31.08.2012 at the premises.The firm has also stated that submission of installation certificate under FTP is only procedural aspect; the basic concept of installation certificate is proof of capital goods purchased under EPCG which are used in connection with export of goods.

Case No- 13: S&J Granulate Solutions Private Limited, Mumbai

F. No. HQREPCGPRAPP00000535AM23

Subject: Request for EOP Extension for 4 years i.e. 8+4 years in respect of EPCG

Authorization No. 0330029475 dated 13.05.2011 under 03% Concessional Duty. The firm has stated that they imported CGs for manufacturing rubber granules from used rubber tyres wherein the project was introduced to them by Ferrostaal India Pvt. Ltd. a German company responsible for machines installation, sourcing of scrap tyres and export of 100% Crumb rubber for first 3 years. Firm further stated that they couldn’t fulfill their 100% EO in stipulated time due to the following reasons: i. As per Import Policy - “used scrap tyres are restricted items and permission from MOEF and Import License from DGFT is required” wherein the firm stated that they were

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importing all cut/shredded tyres and were misinformed that this is freely importable and doesn’t require an Import License. The firm took 9 months to obtain first import permission and license. ii. Loss of export orders from Ferrostaal India Pvt. Ltd. up to 2 years further leading to forfeiture of contract with the firm. Firm stated that they took further 1 year to take control of business iii. Supplied more materials domestically in comparison to export orders due to market conditions from 2015 to 2018 iv. Changes in Import Policy of Scrap in India in 2019 leading to non-issuance of Import Licenses till June 2020 and Sky high prices of Domestic scrap tyres leading a complete halt to firm’s plants operations. v. Financial debt in above mentioned 4 years, creditors approached NCLT for liquidation vi.

e 2020 and Sky high prices of Domestic scrap tyres leading a complete halt to firm’s plants operations. v. Financial debt in above mentioned 4 years, creditors approached NCLT for liquidation vi. Covid-19 pandemic in 2020-21, firm’s NCLT matter was pending due to low pace working of Courts 2. The firm further stated that in 2021 after negotiations their loans were restructured and were permitted to carry their business with part payment to creditors. Now their matter is out of NCLT and are approaching buyers for export orders for fulfilling EO. Firm further mentioned that due to special circumstances their business faced, condition of 50% duty on proportionate EO prescribed in Para 5.11 of HBP should be waived while extending EOP. relaxation under Para 2.59 of FTP, 2023 to allow:-
i. 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 EO in terms of Para 5.11 of HBP 2009-14 and late fee of Rs.10,000/-. ii. Condonation for delay in approaching RA for second extension in EOP (10th year to 12th
year) 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 2009-14.

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 for extension of Export Obligation Period beyond 8 years in terms of Public Notice No-53 dated 20.1.2023 where extension is permitted on account of COVID. The Committee further deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No. 02/2023 dated 02.04.2023 as per the conditions specified therein. RA may examine such request as per policy on merit.

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Case No- 14: Global Green Company Limited, Bangalore

F. No. HQRPRCAPPLY00003767AM23

Subject: Request for condonation of delay in submission of Installation Certificate issued

by Chartered Engineer in respect of EPCG Authorization No. 0930013690 dated 18.07.2018 under 0% Concessional Duty. The firm has stated that they could not submit the installation certificate within the stipulated time period due to the left of their staff, who was attending to their case. The firm has also stated that when they submitted the EPCG closure application, they came to know about the non-submission of the installation certificate and they have immediately taken action to submit the installation certificate by paying a composition fee of Rs. 5000/- as per PN No. 37/2015-20 dated 25 October 2017 for delay of more than 6 months.

Case No- 15: Shreas Industries Limited, Hyderabad

F. No. HQREPCGPRAPP00000433AM23

Subject: Request for Extension required for installation of Capital Goods up to 05.03.2023

and late submission of Installation Certificate issued by Chartered Engineer in respect of EPCG Authorization No. 0931000008 dated 17.12.2020 under 0% Concessional Duty. The firm has stated that Capital Goods couldn’t be installed within stipulated time period and delayed project implementation due to Covid-19 pandemic, Heavy unseasonal rainfall during Sep-Nov 2021, Delay in obtaining statutory approvals i.e. Environmental clearances, consent for establishment from State Pollution Control Board, Buildings permissions and hampered civil works 2. The firm has further stated that they have appointed additional civil contractors for quick progress and on their request Chartered Engineer visited their site on 02.06.2022 and inspected the equipments to present the facts on current status of the project. RA Hyderabad has issued a D/L to the firm stating that “Import made on 06.01.2021 but CG not installed till date. So the request for the firm to accept their un-installation could not be admitted as there is a no provision.” 3. As per Installation Certificate dated 03.06.2022 issued by Chartered Engineer enclosed by the firm :  Civil works are going on and equipments received at the site are being erected/installed  Some more equipments received at site are yet to be installed  Equipments imported vide BOE No. 2250599 dated 06.01.2021  Date of Installation- CGs under process of Installation

/installed  Some more equipments received at site are yet to be installed  Equipments imported vide BOE No. 2250599 dated 06.01.2021  Date of Installation- CGs under process of Installation

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Decision: The Committee deliberated upon the case and decided to defer it to call for a report from RA regarding date of submission of installation certificate to RA and proof of delay in Environment pollution clearances.

Case No- 16: India Yamaha Motor Pvt. Ltd., Chennai

F. No. HQREPCGPRAPP00000474AM23

Subject: Request for renewal of Duty Credit Scrip dated 25.02.2020 issued against Post

Export EPCG no. 0430013733 dated 23.05.2014 after fulfillment of export obligation against Post Export EPCG authorization. The firm has stated that they have obtained the above post export EPCG Authorization from RA, Chennai as per Para 5.12 of Import Export Policy. Since the said EPCG Authorization was not valid for import being Post Export EPCG Authorization, they fulfilled EO and received the freely transferrable Duty credit scrip as per Policy vide Amendment sheet no. 2. 2. However, since the Duty credit scrip was issued thru manual mode, it was not transmitted thru online mode to the Customs authority, due to which the Customs denied to accept the manual scrip for utilization purpose as they were able to accept only thru online mode. The Company had submitted letter of correspondence at Chennai Custom, RA, Chennai and CLA, New Delhi regarding manual scrip Registration and Utilization. Nevertheless, after a lot of struggle and correspondence with the Customs Authority, they started allowing such manual scrips which were issued due to the absence of online portal to issue post export scrips. Unfavorably, by the time the Customs granted approval to accept manual post export scrips, their Post export duty credit scrip issued against above authorization, expired, due to which they could not utilize the same fully for import purpose. 3.

oval to accept manual post export scrips, their Post export duty credit scrip issued against above authorization, expired, due to which they could not utilize the same fully for import purpose. 3. Since the above situation occurred because of the absence of online portal to issue Duty Credit scrips under post export EPCG licenses, and due to the fact that there was no mode to transfer the scrips online at DGFT Website. The firm has stated that the manual scrip was issued on 25.02.2020 and COVID 19 also impact the utilization of Manual redemption scrip due to lockdown. Due to Lockdown most of the units & transportation were fully closed. Therefore , the firm has requested to grant renewal of the said scrip for six months from the date of decision, the scrip of Rs. 80,34,661/-, which could not be utilized fully, due to the absence of online portal to issue and transmit the post export duty credit scrips. Decision: The Committee deliberated upon the case and decided to defer the case and forward the case to Drawback Division, DoR for their comments.

Case No- 17: Anant Shetkari Sahkari Soot Girni Ltd., Washim (Maharashtra)

F. No. HQRPRCAPPLY00003285AM23

Subject: Request for extension of EOP for further two years from 8 years to 10 years

against EPCG Authorization nos. 5030000383 dated 06.08.2013 and 5030000440 dated 05.12.2013 under 0% Concessional duty. Earlier, the firm vide F. No. HQREPCGPRAPP00293245AM22 dated 21.12.2021 requested for extension of EOP for two years in respect of EPCG Authorization Nos.

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5030000383 dated 06.08.2013, 5030000433 dated 20.11.2013, 5030000440 dated 05.12.2013 and 5030000441 dated 05.12.2013 under 0% Concessional duty. The firm has further stated that they were not in a position to enter the global market aggressively due to lack of procedural acquaintance, followed by the Pandemic. Therefore, the firm has requested for extension of EOP for two years in order to fulfill their EO against the above license.
2. The request of the firm was considered in the 5th Meeting of the EPCG Committee held on 08.07.2022 and decided as under:
“ 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 request for EO extension from 8th to 10th year and accordingly, the Committee decided to reject the request of the applicant.” 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 request for EO extension beyond 8th year and accordingly, the Committee

ed that the applicant has not submitted any cogent reason/justification or any genuine hardship faced by them in support of request for EO extension beyond 8th year and accordingly, the Committee decided to reject the request of the applicant.

Case No- 18: Shree Jalaram Knitting, Surat

F. No. HQRPRCAPPLY00003870AM23

Subject: Request for:

i. 1st EOP Extension for 1 year i.e. 6+1 years up to 22.05.2020 ii. Automatic EOP Extension up to 31.12.2021 in view of Public Notice No. 67/2015-20 dated 31.03.2020 and Notification No. 28/2015-20 dated 23.09.2021. iii. 2nd EOP Extension for 1 year i.e. 7+1 years up to 31.12.2022 In respect of EPCG Authorization No. 5230011739 dated 22.05.2013 under 0% Concessional Duty. The firm has stated that they had imported fully fashioned high speed knitting machine for manufacturing knitted fabric for manufacture of readymade garments. The firm further stated that they couldn’t fulfill their 100% EO in stipulated time period due to: i. Covid-19 pandemic ii. Total absence of labor iii. Payments from overseas buyers for goods exported before the pandemic were uncertain. Fresh goods couldn’t be sold before payments of earlier supplies were received iv. Cost of ocean freight was on a gradual rise since last 2 years v. From August 2021 yarn prices of cotton as well as synthetic started rising bringing an uncertainty to their purchase and sale efforts

of ocean freight was on a gradual rise since last 2 years v. From August 2021 yarn prices of cotton as well as synthetic started rising bringing an uncertainty to their purchase and sale efforts

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Decision: In respect of request for EOP Extension up to 22.05.2020: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.59 of FTP, 2023 to allow Condonation of delay in approaching RA for EO extension for 1 year (from 6th year to 7th year) on payment of composition fee or imposition of additional EO in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-. 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 31.12.2022: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.59 of FTP, 2023 to allow Condonation of delay in approaching RA for EO extension for 1 year upto 31.12.2022 (from 7th year to 8th year) on payment of composition fee or imposition of additional EO in terms ofPara 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-. been submitted within time limits as specified in FTP/HBP. The Committee further deliberated upon the case and decided to advise that if they desire, the

Case No- 19: Bhoomi Agro Bio Foods, Pune

F. No. HQRPRCAPPLY00002804AM23

Subject: Request for extension of EOP beyond 10 years i.e. from 21.10.2022 to

28.02.2023 in respect of EPCG Authorization No. 3130006918 dated 05.10.2012 under 3% Concessional duty. The firm has stated that they were not aware that the exports against them were required to be made within a certain time limit. The firm has also stated that they had exported under Drawback/Bill. Therefore, the firm has requested to consider these s/bills or give extension of EOP against the above EPCG authorization. Decision: The Committee deliberated upon the case and decided to recommend to DG forrelaxation under Para 2.59 of FTP, 2023 to allow Condonation for delay in approaching RA for second extension in EOP (10th year to 12th year) 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 2009-14.The above relaxation is

% 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 2009-14.The above relaxation is

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also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.
Alternatively, the Committee decided to advise the firm to approach RA for extension of Export Obligation Period in terms of Public Notice No-53 dated 20.1.2023 where extension is permitted on account of COVID. The Committee further deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No. 02/2023 dated 02.04.2023 as per the conditions specified therein. RA may examine such request as per policy on merit.

Case No- 20: Sri Sai Rice Industries, Karnataka

F. No. HQREPCGPRAPP00000564AM23

Subject: Request for 6 months EOP Extension from the date of endorsement i.e. beyond

14th year in respect of EPCG Authorization No. 0730007489 dated 17.10.2008 under 03% Concessional Duty. The firm has stated that they had a EOP Validity period of 12 years but they couldn’t fulfill 100% EO in stipulated time due to lack of market access, price mismatch, financial constraints and Covid-19 pandemic. The firm has further mentioned that they received EOP Extension for their second block from 12th year to 14th year up to 17.10.2022. The firm further stated that they had put their documents for amendment with Bangalore Customs for amending the license in customs portal. Firm further state that they raised an enquiry with DGFT HQ and received a reply stating that license issued prior to 01.04.2009 should be registered manually with customs portal meanwhile due to which the license expired and they couldn’t fulfill EO as there was also a delay in issue of amendment from RA office. 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 request for EO extension beyond 14th year and accordingly, the Committee decided to reject the request of the applicant. The Committee further deliberated upon the case and decided to advise that if they desire, the

Case No- 21: Alpine Shoes Pvt. Ltd., New Delhi

F. No. HQREPCGPRAPP00000539AM23

Subject: Request for condonation of delay in submission of Installation Certificate issued

by Chartered Engineer in respect of EPCG Authorization No. 0530174695 dated 16.07.2019 The firm has stated that they made last import on 19.10.2019 and submitted the installation certificate on 07.07.2022 along with redemption application to CLA, New Delhi who issued a D/L dated 21.07.2022 informing the applicant as under:

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“Firm has not submitted installation certificate as per Para 5.04 of HBP 2015-20.” 2. In support of the request, the firm has stated that the installation certificate was issued within the stipulated time limit but unfortunately was not submitted to CLA, New Delhi due to lockdown as well as COVID-19.

Case No- 22: Alpine Shoes Pvt. Ltd., New Delhi

F. No. HQREPCGPRAPP00000540AM23

Subject: Request for condonation of delay in submission of Installation Certificate issued

by Chartered Engineer in respect of EPCG Authorization No. 0530174656 dated 08.07.2019 The firm has stated that they made last import on 08.08.2019 and submitted the installation certificate on 20.10.2021 along with redemption application to CLA, New Delhi. CLA, New Delhi issued a D/L dated 13.01.2022 informing the applicant as under: “You have not submitted installation certificate as per Para 5.04 of HBP 2015-20. You are advised to submit reason for delay in submission of installation certificate and not adhering the conditions of authorization issued.” 2. In support of the request, the firm has stated that the installation certificate was issued within the stipulated time limit but unfortunately was not submitted to CLA, New Delhi due to lockdown as well as COVID-19.
relaxation under Para 2.59 of FTP, 2023 to allow condonation of delay in submission of installation certificate, subject to payment of composition fee of Rs. 5,000/- and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No- 23: Emami Paper Mills Limited, Kolkata

F. No. HQREPCGPRAPP00133927AM22

Subject: Request for condonation of wrong mention of EPCG license number on 28

shipping bills in respect of License no. 0230009697 dated 13.08.2014. The applicant has stated that they have made a mistake while preparing Shipping Bills and inserted the Licence number(s) of other EPCG Licence Nos. Such Shipping Bills having other Licence nos. are 28 nos. They had applied for redemption under the provision of Policy Circular No. 7 dated 11.07.2002 to RA, Kolkata. In response, RA, Kolkata has rejected the same vide their letter dated 14.06.2021.

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Case No- 24: Soni Auto & Allied Industries Limited, Kolkata

F. No. HQREPCGPRAPP00000558AM23

Subject: Request for Non-payment of Customs Duty for Non-fulfillment of Average Export

Obligation in respect of EPCG Authorization No. 0230011855 dated 06.10.2016 and 0230012202 dated 03.02.2017 under 0% Concessional Duty. The firm has stated that Specific EO against above subject Licenses have been fulfilled but they could not fulfill the Average EO due to Covid-19 pandemic wherein it was very difficult to export during pandemic period which started since March 2021 in India and much earlier in the world. In these circumstances the firm has requested to allow them not to pay any custom duty amount against subject 2 EPCG Licenses otherwise it will be huge loss to their financial position besides the loss incurred during Pandemic for total closure of manufacturing activities.

Case No- 25: Sukartik Clothing Private Limited, Ludhiana

F. No. HQREPCGPRAPP00000550AM23

Subject: Request for EOP Extension up to 22.10.2023 in respect of EPCG Authorization

No. 3030007431 dated 22.10.2010 under 03% Concessional Duty. The firm has stated that they have obtained subject EPCG Authorization wherein EOP expired on 22.10.2018 and EOP was extended up to 21.10.2022 from RA Ludhiana. The firm has further stated that they have EO fulfilled 25.27% up 21.10.2020 and are manufacturers, exporters of textile/garments, which as an industry were badly hit due to Covid-19, export orders were cancelled and their customers became bankrupt. The firm further stated that they have new export orders and requesting for EOP Extension period up to 22.10.2023. Decision: The Committee deliberated upon the case and decided to recommend to DG forrelaxation under Para 2.59 of FTP, 2023 to allow Condonation for delay in approaching RA for second extension in EOP (10th year to 12th year) 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 2009-14. The above relaxation is also subjected to the condition that the proper installation certificate hasbeen submitted within time limits as specified in FTP/HBP.
for extension of Export Obligation Period from 12th year in terms of Public Notice No-53 dated 20.1.2023 where extension is permitted on account of COVID. The Committee further

fied in FTP/HBP.
for extension of Export Obligation Period from 12th year in terms of Public Notice No-53 dated 20.1.2023 where extension is permitted on account of COVID. The Committee further

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deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No. 02/2023 dated 02.04.2023 as per the conditions specified therein. RA may examine such request as per policy on merit.

Case No- 26: Varad Extrusions Private Limited, Hyderabad

F. No. HQREPCGPRAPP00000559AM23

Subject: Request for Second EOP Extension i.e. beyond 8+2 years in respect of EPCG

Authorization No. 0930006788 dated 10.02.2011 under 03% Concessional Duty. The firm has stated that they were not able to fulfill 100% EO in stipulated time due to present situation and Covid-19 pandemic. The firm has further stated that they are expecting export order in the month of Dec 2022 and request to extend the EOP for further two more years to fulfill EO. Firm further stated that out of their EO of US$ 348512.31 they have fulfilled US$ 54035.58 and balance to be done is US$ 294476.73 relaxation under Para 2.59 of FTP, 2023 to allow Condonation for delay in approaching RA for second extension in EOP (10th year to 12th year) 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 2009-14. for extension of Export Obligation Period from 12th year in terms of Public Notice No-53 dated 20.1.2023 where extension is permitted on account of COVID. The Committee further deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No. 02/2023 dated 02.04.2023 as per the conditions specified therein. RA may examine such request as per policy on merit.

Case No- 27: Dinesh Rice Mill, Dhamtari (Chhattisgarh)

F. No. HQRPRCAPPLY00003879AM23

Subject: Request for extension of 1st block in respect of EPCG Authorization

No. 6330000091 dated 02.07.2012 under 3% Concessional duty- reg. The firm has stated that that they were unable to fulfill the EO within the prescribe time. Accordingly, they had obtained the extension of EOP on 11.08.2021 i.e. from 8 years to 10 years which was valid till 02.07.2022. Subsequently, they have fulfilled the EO on 30.03.2022 which was prior to the expiry of EO period and also submitted the export documents to RA, Nagpur on 05.07.2022 for EODC. The firm has also stated that they were not able to get the first block extension due to some technical issue. Since, now the time to get the first block extension from RA, Nagpur is over and they have already fulfilled the EO. The firm has further stated that there

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is shortfall in EO. Therefore, they will pay the customs duty along with interest and will submit the same to RA, Nagpur once the payment is done. 2. In view of the above, the firm has requested for extension of 1st block against above EPCG Authorization.
relaxation under Para 2.59 of FTP, 2023 to allow extension in block-wise EOP, as the applicant 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/-.

Case No- 28: Jindal Stainless Limited, Jajpur (Odisha)

F. No. HQREPCGPRAPP00000614AM23

Subject: Request against 4 EPCG Authorization Nos. 2330001464 dated 29.08.2018,

2330001470 dated 07.09.2018, 2330001488 dated 10.10.2018 and 2330001562 dated 30.01.2019 under 0% Concessional duty: i. Issuance of clarification way of circular/ public notice etc. to regularize all cases of excess utilization beyond 10% of the indicated duty saving on EPCG Authorization against payment of additional application fees and fulfillment of EO in proportion to the actual utilization ii. Institution of a system of checks and controls to ensure alerts and blocking mechanisms which will prevent utilization of Authorization in excess of 10% of the indicated duty saving. The firm has stated as under: a. EPCG License No. 2330001464 dated 29.08.2018: Indicated duty saving is Rs. 62,53,339.00 and actual utilization (in terms of duty saving) is Rs. 1,26,66,259.00. The excess utilization is to the tune of 103%. b. EPCG License No. 2330001470 dated 07.09.2018: Indicated duty saving is Rs. 87,17,938.00- whereas actual utilization (in terms of duty saving) is Rs. 1,19,10,796.00 . The excess utilization is to the tune of 37%. c. EPCG License No. 2330001488 dated 10.10.2018: Indicated duty saving is Rs. 27,86,430.00- whereas actual utilization (in terms of duty saving) is Rs. 71,94,567.00 The excess utilization is to the tune of 158%. d. EPCG License No. 2330001562 dated 30.01.2019: Indicated duty saving is Rs. 2,79,76,711.00- whereas actual utilization (in terms of duty saving) is Rs. 3,46,15,352.00. The excess utilization is to the tune of 24%.

2330001562 dated 30.01.2019: Indicated duty saving is Rs. 2,79,76,711.00- whereas actual utilization (in terms of duty saving) is Rs. 3,46,15,352.00. The excess utilization is to the tune of 24%.

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e. The matter was taken up with DG system and they were informed that there is currently no cap on utilization under any EPCG license because of the prevalent system of National Bond for EPCG Scheme. 2. In this regard, it was brought to Notice of the Committee that DGFT has already referred the matter of availment of excess duty in certain EPCG authorizations (including the above four EPCG authorizations) to the CBIC in month of January, 2023. The response is awaited. Decision: The Committee deliberated upon the case that a copy of the application of the firm be also sent to DoR for their comments. Accordingly, the case stands deferred.

Case No- 29: Jindal Stainless (Hisar) Ltd., Hisar (Haryana)

F. No. HQREPCGPRAPP00000601AM23

Subject: Request against EPCG Authorization Nos. 3330004662 dated 10.10.2017 and

3330004718 dated 18.01.2018 under 0% Concessional duty: i. Issuance of clarification way of circular/ public notice etc. to regularize all cases of excess utilization beyond 10% of the indicated duty saving on EPCG Authorization against payment of additional application fees and fulfillment of EO in proportion to the actual utilization. ii. Institution of a system of checks and controls to ensure alerts and blocking mechanisms which will prevent utilization of Authorization in excess of 10% of the indicated duty saving. The firm has stated as under: a. EPCG License No. 3330004662 dated 10.10.2017: Indicated duty saving is Rs. 45,30,500.71 and actual utilization (in terms of duty saving) is Rs. 3,21,65,387.00. The excess utilization is to the tune of 610%. b. EPCG License No. 3330004718 dated 18.01.2018: Indicated duty saving is Rs. 4,05,82,441.00 whereas actual utilization (in terms of duty saving) is Rs. 5,59,59,041.00. The excess utilization is to the tune of 38%. c. The matter was taken up with DG system and we were informed that there is currently no cap on utilization under any EPCG license because of the prevalent system of National Bond for EPCG Scheme. 2. In this regard, it was brought to Notice of the Committee that DGFT has already referred the matter of availment of excess duty in certain EPCG authorizations (including the above two EPCG authorizations) to the CBIC in month of January, 2023. The response is awaited.

already referred the matter of availment of excess duty in certain EPCG authorizations (including the above two EPCG authorizations) to the CBIC in month of January, 2023. The response is awaited. Decision: The Committee deliberated upon the case and decided to await the response of the CBIC/DoR in the matter. A copy of the application be sent to DoR for their comments. Accordingly, the case stands deferred.

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Case No- 30: MJ Grain Products Pvt. Ltd., Kolkata

F. No. HQREPCGPRAPP00000546AM23

Subject: Request for condonation of delay in furnishing information for transfer of capital

goods against EPCG Authorization No. 0230012511 dated 29.05.2017 under 0% Concessional duty-reg. The firm has stated that all the imported CGs were supposed to be installed at their factory at Vill-Bualiagachha, PO Bidhannagar, Phansidewa, Dist.-Darjeeling, Pin- 734426 (as per condition sheet) and accordingly EPCG licence application filed and license also issued by RA, Kolkata with the said factory address. But after that due to space constraint at Vill- Bualiagachha, PO Bidhannagar, Phansidewa, Dist.-Darjeeling, Pin- 734426, locally procured items of the same license have been installed at Vill. Kuchhpura, Nissing, Dist. Karnal, Haryana, Pin-132024 and the same was informed RA, Kolkata on 21.10.2020 which is beyond the prescribed period of Exim policy. Decision: The Committee deliberated upon the case and decided to call for a report from RA regarding date of submission of installation certificate to RA, location of installation as per installation certificate. Whether any permission taken from RA for installing goods other than specified location in the application. . Accordingly, the case stands deferred.

Case No- 31: Bharat Heavy Electricals Limited, Delhi

F. No. HQREPCGPRAPP00000476AM23

Subject: Request for re-fixation of AEO in respect of EPCG Authorization Nos.

0430014130 dated 21.10.2014 and 0430015415 dated 03.02.2016 under 0% Concessional duty. The firm has stated that the EOP of these licenses has expired and is due for discharge. Inadvertently, the entire export business including physical and deemed exports was declared to be fixed at the time of obtaining the EPCG authorisation, for fixing the Average EO (AEO). The firm has further stated that as per FTP 2015-20, Chapter-5-5.04 EO-(e)-“ Export shall be physical export. However, supplies as specified in paragraph 7.02(a),(b), (e),(f) & (g) of FTP shall be counted towards fulfillment of export obligation, along with usual benefits available under paragraph 7.03 of FTP”. Same clause existed in previous policy FTP 2009-14 under Chapter -5-5.5(g). Accordingly, only physical exports should have been counted for determining AEO for the last three licensing years and deemed export figures should not have been included. Due to inclusion of deemed export figures by mistake the figure of AEO has inflated.

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Case No- 32: Hertz Chemicals Pvt. Ltd., Mumbai

F. No. HQREPCGPRAPP00000520AM23

Subject: Request for reduction in Annual Average Export Obligation (AEO) in respect of 4

EPCG Authorization nos. 0330047201 dated 24.05.2017, 0330049870 dated 14.09.2018, 0330050729 dated 08.03.2019 and 0330050753 dated 11.03.2019 under 0% Concessional duty -reg. The firm has stated that they had completed 100% EO within stipulated time period but they could not maintain their AEO as per condition sheet due to overseas market crisis. The firm further stated that it does not match the turnover during the previous years turnover, hence they are not in a position to meet the AEO as per the condition sheet. The D/L issued by RA, Mumbai informed them that they have not maintained the AEP as imposed on the Authorization.

Case No- 33: Al Hasan Agro Foods Pvt. Ltd., Aligarh (Uttar Pradesh)

F. No. HQREPCGPRAPP00000645AM23

Subject: Request for extension of 1st block in respect of EPCG Authorization

No. 0630003374 dated 11.05.2012 under 03% Concessional duty. The firm has stated that they were unable to complete EO of 50% in 1st block due to not familiar with the EPCG procedure and norms. However after receipt of SCN they had a personal hearing with the RA, Kanpur thereafter they came to know about pending EO of first block. Therefore, the firm has requested for extension of the 1st block in order to fulfill their against above EPCG Authorization.
relaxation under Para 2.59 of FTP, 2023 to allow extension in block-wise EOP, as the applicant 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/-.

Case No- 34: Anmol Feeds Pvt. Ltd., Howrah

F. No. HQREPCGPRAPP00000509AM23

Subject: Request against EPCG Authorization No. 0230011593 dated 03.08.2016 under 0%

Concessional duty:

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i. Request for endorsement of new address for installment of CGs against above EPCG Authorization. ii. Request for condonation for late submission of Installation certificate issued by Chartered Engineer against above EPCG Authorization. The firm has stated that all the imported CGs were supposed to be installed at their factory at Jalan Industrial Complex Gate No. 1, Biprannapara, Junglepur, Bombay Road Domajur, West Bengal Pin-711411 (as per condition sheet) and accordingly EPCG licence application filed and license also issued by RA, Kolkata with the said factory address. But after that due to space constraint in Jalan Industrial Complex Gate No. 1, Biprannapara, Junglepur, Bombay Road Domajur. Hence, the imported item of the same licence has been installed at "Panchala, Ganesh Complex, Village Raghudevpur, PO" in his second unit. Raghudevpur Uluberia, West Bengal -711322" 2. In respect of 2nd request, the firm has stated that due to unavoidable reason they were unable to submit Original Installation Certificate along with Amendment application to RA, Kolkata within time period against EPCG License. As per Installation certificate issued by Chartered Engineer on 29.05.2017, CGs were imported on 02.09.2016 and 23.11.2016 and installed at the premises on 15.05.2017.

period against EPCG License. As per Installation certificate issued by Chartered Engineer on 29.05.2017, CGs were imported on 02.09.2016 and 23.11.2016 and installed at the premises on 15.05.2017.
Decision: After deliberation on the request of the firm, the Committee decided to defer the case with the directions to call for a report from RA concerned (i) whether installation certificate submitted to RA? (ii) date of submission of installation (iii) whether any prior permission taken from RA for installing goods other than the address specified in application. Case stands deferred.

Case No- 35: Anmol Feeds Pvt. Ltd., Howrah

F. No. HQREPCGPRAPP00000473AM23

Subject: Request against EPCG Authorization No. 0230010643 dated 10.09.2015 under 0%

Concessional duty: i. Request for endorsement of new address for installment of CGs against above EPCG Authorization. ii. Request for condonation for late submission of Installation certificate issued by Chartered Engineer against above EPCG Authorization. The firm has stated that all the imported CGs were supposed to be installed at their factory at Bela Industrial Area, Muzaffarpur, Bihar Pin-843116 & Jalan Industrial Complex Gate No. 1, Biprannapara, Junglepur, Bombay Road Domajur, West Bengal Pin-711411 (as per condition sheet) and accordingly EPCG licence application filed and license also issued by RA, Kolkata with the said factory address. Since the land was acquired under the address at “Panchla, Ganesh Complex, village Raghudevpur, P.O. Raghudevpur Uluberia, West Bengal-711322” and factory was under construction. But after that the imported item of the same licence has been installed at “Panchla, Ganesh Complex, Village Raghudevpur, P.O. Raghudevpur Uluberia, West Bengal Pin-711322”. But after that the imported CGs under EPCG Authorization

Case No- 85: Woodenfab, Tamil Nadu

F. No. HQREPCGPRAPP00000522AM23

Subject: Request for second EOP Extension up to 30.10.2023 i.e. beyond 6+2 years in

respect of EPCG Authorization No. 0430013030 dated 30.10.2013 under 0% Concessional Duty.

The firm has stated that they are manufacturers of compressed wooden pallets which are used by exporters based in SEZ Units for their export of end products as final packaging material. The firm further stated that subject EPCG Authorization was granted to import wood crusher, wood dryer, glue mixer, pallet press machine, press machine mould, pallet block extruder machine, sieve, pallet feet block cutting machine and air compressor. The firm has also stated that they have received one EOP Extension up to 30.10.2021 and have supplied to various SEZ Units and realized US$ 49275.0. The firm has further stated that they couldn’t fulfill 100% EO in stipulated and extended time period due to:  Export product having limited overseas buyer  Withdrawn of foreign export orders due to commercial issues  Shut down of unit and non-fulfillment of bulk orders due to Covid-19 pandemic lockdowns  Workers left the office premises later joining around June 2021 wherein EOP expired in October 2021 2. The firm has informed that they have received export orders from various SEZ Units along with assurance from overseas buyers and are confident of completing 100% EO before 31st October , 2023.

The firm has informed that they have received export orders from various SEZ Units along with assurance from overseas buyers and are confident of completing 100% EO before 31st October , 2023. Decision: The Committee further deliberated upon the case and decided to advise the firm to approach RA for extension of Export Obligation Period beyond 8 years in terms of Public Notice No-53 dated 20.1.2023 where extension is permitted on account of COVID. The Committee further deliberated upon the case and decided to advise that if they desire, the

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Case No- 86: Vaishnavi Multygrains Private Limited, Jharkhand

F. No. HQREPCGPRAPP00000503AM23

by Chartered Engineer in respect of EPCG Authorization No. 2130000211 dated 06.02.2015 The firm has stated that they have imported Capital goods under subject EPCG Authorization issued by RA Kolkata vide Bill of entry Nos. 9067187 dated 28.04.2015 & 9079056 dated 29.04.2015 and the said Capital goods had been installed at their factory on 01.04.2016. The firm further stated that due to ignorance they could not submit the Original Installation certificate to RA Kolkata within the prescribed time period which is purely unintentional and have requested for Condonation for late submission of the same.

Case No- 87: Manglam Apparels Private Limited, Noida

F. No. HQREPCGPRAPP00190784AM22

Subject: Request to Re-fixation of Annual Average in respect of 3% EPCG Authorization

No. 0530157451 date d 19.01.2012- regarding The applicant has stated that they have acknowledged DL letter from CLA, Delhi and submitted that at the time of issuance of EPCG Authorization they had submitted the Auditor certificate for past performance without deducting as per Para 5.7.4 of HBP Volume 1 and Relief in Annual Average as per policy circular 53 of 2012.

Case No- 88: Escon Genset Pvt.Ltd., Bengaluru

F. No. HQREPCGPRAPP00000402AM23

Subject: Request for condonation of non- mentioning EPCG Authorisation Number in the

ARE-3/ ARE-1 in respect of EPCG authorization no. 0730005156 dated 17.01.2007 under 5% concessional duty to Escon Genset Pvt.Ltd. , Bengaluru -reg.

        The  firm exported the against the said EPCG Authorization to 100% Export Orient Unit 

under ARE-3 and to SEZ units under ARE-1 during the year 2007-08 to 2008-2009 and realized sales proceeds of Rs. 2,49,48,975/- in Indian rupees. In the said ARE-3 and ARE-1, the

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receipt of the said goods by the 100% EOU units and SEZ units have also been confirmed by the concerned authorities. For the said receipt of the sale proceeds, the firm has also obtained the “bank certificate of payments for domestic supplies” in APPENDIX 22B from their bankers. It is further stated that during the export period of eight years they were required to complete the EO FOB value of Rs. 1,69,63,200/- (US Dollars 3,77,379.31). Whereas within three years from the issuance of said EPCG authorization, they had exported the resultant products FOB value of Rs. 2,49,48,975/- and thereby , they fulfilled the obligation imposed in the said Authorization. However, when the firm applied for redemption of EPCG license.

d the resultant products FOB value of Rs. 2,49,48,975/- and thereby , they fulfilled the obligation imposed in the said Authorization. However, when the firm applied for redemption of EPCG license. However, RA issued a deficiency letter dated 21.02.2012 and informed as follows: “For excess value of imports, application fee for 10% of the enhancement has not been submitted by way of a demand draft; BRC value is not matching’ and Bill of exports for the goods exported to SEZ unit/developer to be produced.” Bill of exports for the goods exported to SEZ unit/developer to be produced.” 2. The firm in response paid an amount of Rs. 530/- towards application fees on 10% of enhancement of value; reconciled/clarified the value of realization certificate issued by the Bank and clarified that there is no requirement to submit the Bill of export for the goods supplied to the SEZ units. 3. RA again issued a deficiency letter dated 08.09.2015 for non-submission of documents for discharge of first block/complete EO for EPCG Authorization No. 0730005156 dated 17.01.2007. In reply to the same, the firm submitted once again installation bill of entry and other correspondence letters and requested for issue of EODC. Thereafter RA issued deficiency letters dated 17.04.2018, 08.10.2018, 04.12.2018 and 25.06.2019 to the firm and informed as under:
“i. Please furnish the enhancement of application fee of Rs.530/- through E-MPS ii. ARE-3 EPCG authorization number not shown. Hence tyour EO Application not be considered. iii.

d as under:
“i. Please furnish the enhancement of application fee of Rs.530/- through E-MPS ii. ARE-3 EPCG authorization number not shown. Hence tyour EO Application not be considered. iii. Bill of Entry copy to be furnished.” 4. However, RA issued a SCN dated 09.07.2018 for having failed to submit all the relevant documents as required under the FTP & HBP and as outlined in the conditions attached to the said EPCG authorization and directed to show cause as to why:  Why the Authorization should not be deemed to have been fully utilized in the absence of any documents produced by the Appellant;  Why the EO should not be deemed to be unfulfilled in the absence of any document produced by the Appellant;  Why on such cancellation, the imports effected against the license in question should not be deemed to have effected in contravention of the FTDR, 1992 and penalty equal to 5 times the value for the license should not be imposed jointly/severally on the Appellant/

question should not be deemed to have effected in contravention of the FTDR, 1992 and penalty equal to 5 times the value for the license should not be imposed jointly/severally on the Appellant/

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its partners or directors under section 11(2) of the FTDR Act, 1992 in addition to demand for duty along with interest;  Why the Appellant’s IEC should not be placed under denied entity list denying further issue of any benefits as per rule 7 of FTR Rules, 1993. 5. The firm vide their letter dated 24.07.2018 replied the SCN and contended that they have already fulfilled the EO as specified in the said EPCG authorization and submitted their letter dated 13.10.2010 for redemption along with other relevant documents and the same also submitted twice in response to deficiency letter dated 21.02.2012 and 08.09.2015. The firm requested RA to consider the same and drop the proceeding initiated in the show cause notice. 6. The firm has stated that RA without giving another opportunity of personal hearing and considering the reply to the show case notice, vide Order-in-Original F.No. BNGECAAPPLY00000164AM23 dated 28.06.2022 for want of not responding to Deficiency letter dated 25.06.2019 placed the name of the firm and IEC under Denied Entry List and Imposed the penalty of Rs. 25,000/- under section 11(2) of FT(D&R) Act,1992. 7.

not responding to Deficiency letter dated 25.06.2019 placed the name of the firm and IEC under Denied Entry List and Imposed the penalty of Rs. 25,000/- under section 11(2) of FT(D&R) Act,1992. 7. The firm has now submitted that they have used the said capital goods in the manufacture of Sound proof Acoustic Enclosure, Electrical Control Panel & Electric Generating Set and supplied the same to 100% EOU against CT-3 certificated under ARE-3 and SEZ units/developers under ARE-1, which amounted deemed exports. In the said ARE- & ARE-3, the concern customs authorities confirmed the receipt of the said goods by the EOUs and SEZ units/ developers. On such deemed exports, they have also realized sales proceeds of Rs. 2,49,48,975/- in Indian rupees and thereby, the firm fulfilled the obligation imposed in the said Authorization. The receipt of the said sales proceed has also been confirmed by their banker in Appendix 22B, which is also not in dispute. 8. Further, as per the said EPCG License, during the export period of eight years the firm was required to complete the EO FOB value of Rs. 1,69,63,200/- (US Dollars 3,77,379.31). Whereas within three years from the issuance of said EPCG authorization, the firm has exported the resultant products FOB value of Rs. 2,49,48,975/- and thereby, the firm fulfilled the obligation imposed in the said Authorization.

Case No- 89: Shree Ridhi Sidhi Industries, New Delhi

F. No. HQREPCGPRAPP00000493AM23

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

EPCG Authorization No. 0530162053 dated 24.12.2013 under 0% Concessional Duty.

The firm has stated that they were unable to fulfill 100% EO in stipulated time period due to the staff handling the concerned work left the office without any notice and their subject EPCG Authorization and shipment documents were misplaced and weren’t aware of the status of the license. The firm has requested for additional 2 years EOP Extension (6+2+2 years) as they

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had not applied for EOP Extension as per FTP in force due to missing license status during Covid-19 pandemic period wherein offices were closed as per government restrictions.

Case No- 90: Industrial Safety Products Pvt. Ltd., Kolkata

F. No. HQREPCGPRAPP00000499AM23

Chartered Engineer against EPCG Authorization No. 0230014729 dated 21.10.2020 under 0% Concessional duty.

The firm has stated that they could not submit installation certificate within stipulated time period due to Covid-19 they were unable to submit installation certificate within time period Decision: The Committee deliberated upon the case and decided to defer the case to call for a factual report from RA regarding date of submission of installation certificate to RA.

Case No- 91:Krishna Tissues Pvt. Ltd., Howrah (Kolkata)

F. No. HQREPCGPRAPP00000485AM23

Central Excise against EPCG Authorization No. 0230009892 dated 21.11.2014 under 0% Concessional duty.

The firm has stated that they had installed the machinery on time and their chartered engineer issued the certificate in time and also they had to get the installation certificate from central excise, but central excise did not confirm the installation date on that. Hence, RA Kolkata is treating the date of signature of the communication as the date of installation date. RA, Kolkata informed them about this issue after 1.5 years of submission of file for EODC. Now it is not possible to get rectification done from Central Excise and RA is not ready to accept only Chartered Engineer's certificate. As per Installation certificate issued by Central Excise 09.06.2017, CGs were imported on 04.12.2014 and 12.08.2015 and the date of installed of Capital is not mentioned. As per Installation certificate issued by Chartered Engineer 18.11.2015, CGs were imported on 04.12.2014 & 12.08.2015 and installed on 06.06.2015 and 07.11.2015. Decision: The Committee deliberated upon the case and decided to defer the case with the directions to call for a factual report from RA concerned on the submissions made by the applicant.

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Case No- 92: Synergy Thrislington, Solan

F. No. HQRPRCAPPLY00003626AM23

Subject: Request for EOP Extension up to August 2024 i.e. 8+4years without payment of

any composition fees in respect of EPCG Authorization No. 2230001988 dated 03.05.2012 under 03% Concessional Duty.

The firm has stated that they couldn’t fulfill 100% EO in stipulated time due to extreme recession in market, uncontrollable factors and Covid-19 pandemic. The firm stated that they received 1st Block Extension, received export enquiries and meetings but couldn’t be converted into orders due to squeezed margins. The firm further stated they requested for addition of products to give them edge over their competitors which was approved by DGFT on 17.07.2019. The firm has further stated that with normalcy and significant improvement in market conditions they are willing to fulfill remaining EO in the next 2 years as they have received substantial enquiries for export orders.

Case No- 93: Asma Traexim Pvt. Ltd., New Delhi

F. No. HQREPCGPRAPP00000475AM23

Subject: Request for extension of EOP from 10 years to 12 years in respect of EPCG

Authorization No. 0530159327 dated 20.09.2012 under 3% Concessional duty.

The firm has stated that EOP was granted from 8 years to 10 years as per amendment sheet issued by CLA, New Delhi on 29.09.2020 but they could not fulfill their EO within extended time period due to Covid-19. The firm has also stated that they have received new export order for the export Therefore, the firm has requested for extension of EOP from 10 years to 12 years in order to fulfill their EO.

relaxation under Para 2.59 of FTP, 2023 to allow Condonation for delay in approaching RA for second extension in EOP (10th year to 12th year) 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 2009-14. The above relaxation is also subjected to the condition that the proper installation certificate has

for extension of Export Obligation Period beyond 12 years in terms of Public Notice No-53

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dated 20.1.2023 where extension is permitted on account of COVID. The Committee further deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No. 02/2023 dated 02.04.2023 as per the conditions specified therein. RA may examine such request as per policy on merit.

Case No- 94: Millenium Exim Pvt. Ltd., Kolkata

F. No. HQRPRCAPPLY00282126AM22

Subject: Request against EPCG Authorization No. No. 0230008922 dated 01.07.2013 under

0% Concessional duty: i. Request for extension of EOP for 2 years and six months against above EPCG Authorization. ii. Request for consideration of export to Bhutan realized in Indian Rupees towards fulfillment of EO. The firm in their communication dated 29.11.2021 addressed to RA, Kolkata has referred to the SCN issued on 16.11.2021 for non-fulfillment of EO in respect of EPCG Authorization No. 0230008922 dated 17.04.2008 issued by RA, Kolkata. The firm has stated that they have already applied for EOP with composition fees for Rs. 2,03,921.00. The firm has further stated that the EO has already been fulfilled by RS. value of Rs.8,05,52,362.94 before the expiry date of the said authorization.
2. The firm has requested RA, Kolkata to keep the SCN in abeyance and for extension of EOP up to January 2022 plus 6 months extension for Covid Period (Notification No. 28/2015- 2020 dated 23.09.2021) against the above authorization.
Decision:

In respect of 1st request, the Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.59 of FTP, 2023 to allow Condonation of delay in approaching RA for EOP extension for 2 years (from 6 years to 8 years) on payment of composition fee or imposition of additional EO in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-.

proaching RA for EOP extension for 2 years (from 6 years to 8 years) on payment of composition fee or imposition of additional EO in terms of Para 5.11 of HBP 2009-14 and late fee of Rs. 10,000/-.
In respect of 2nd request: The Committee further deliberated upon the case and decided to advise the firm to approach RA for extension of Export Obligation Period beyond 8 years in terms of Public Notice No-53 dated 20.1.2023 where extension is permitted on account of COVID. The Committee further deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme

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notified vide Public Notice No. 02/2023 dated 02.04.2023 as per the conditions specified therein. RA may examine such request as per policy on merit.

Case No- 95: Swiss Singapore India Private Limited, Kolkata

F. No. HQRPRCAPPLY00003893AM23

by Chartered Engineer in respect of EPCG Authorization No. 0230014014 dated 11.11.2019 and 0230010941 dated 07.01.2016 under 0% Concessional Duty.

The firm has stated that they were unable to submit Installation Certificate to RA Kolkata within stipulated time period due to Covid-19 pandemic. The firm has requested to condone delay in submission of Installation Certificate as per Para 5.04 of HBP 2015-20. EPCG Authorization No. 0230014014 dated 11.11.2019- As per Installation Certificate dated 30.05.2022 issued by Chartered Engineer, machinery was installed at the firm’s premises on 10.01.2020 vide BOE No. 6165786 dated 20.12.2019. EPCG Authorization No. 0230010941 dated 07.01.2016- As per Installation Certificate dated 09.08.2018 issued by Chartered Engineer, machinery was installed at the firm’s premises on 11.03.2016 vide BOE No. 3942696 dated 18.01.2016. applicant.

Case No- 96: Shakkthi Ohmkaara Spinners, Tamil Nadu

F. No. HQREPCGPRAPP00000526AM23

Subject: Request for second EOP Extension for 2 years up to 19.12.2023 i.e. beyond 6+2

years in respect of EPCG Authorization No. 3230019820 dated 20.12.2013 under 0% Concessional Duty.

The firm has stated that they had applied for EOP Extension on 19.02.2020 and were granted up to 19.12.2021. The firm further stated that they couldn’t fulfill their 100% EO in stipulated and extended time period due to:  Procedural lapse of EO fulfillment occurred because in charge of the said matter suddenly left the firm unnoticed  EOP Extension was unsuccessful due to Covid-19 pandemic  Covid-19 lockdowns leading to cancellation of export orders

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 Encountered acute shortage in availability of cotton (only raw material) due to sudden hike in cotton prices 2. The firm further stated that they have earned third party order from exporter against initial supply of compact cotton yarn for the value of Rs. 2,53,09,908 with six months delivery schedule and further mentioned that it will be sufficient to fulfill remaining EO imposed on the subject EPCG Authorization. However, the Committee decided to advise the firm to approach RA for extension of Export Obligation Period beyond 8 years in terms of Public Notice No-53 dated 20.1.2023 where extension is permitted on account of COVID. The Committee further deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No.

mmittee further deliberated upon the case and decided to advise that if they desire, the applicant may approach RA for regularising the case under the Amnesty Scheme notified vide Public Notice No. 02/2023 dated 02.04.2023 as per the conditions specified therein. RA may examine such request as per policy on merit.

Case No- 97: Bhandari Hosiery Exports Ltd., Ludhiana

F. No. HQRPRCAPPLY00160878AM22

Subject: Request for extension of 1st Block in respect of EPCG Authorization

No. 3030013269 dated 21.11.2014 under 0% Concessional duty.

For consideration of the request, a report was requested from RA, Ludhiana. RA, Ludhiana submitted the report as under:
Block Wise Specific EO fulfilment Details Block Specific EO Imposed Specific EO fulfilled Shortfall

Value % Value % Value % 1st block
$ 7740 50 2583 33.37 5157 66.63 2nd block $ 7740 50 12428.98 160.58

relaxation under Para 2.59 of FTP, 2023 to allow extension in block-wise EOP, as the applicant 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/-.

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Case No- 98:Takshasila Healthcare and Research Service Private Limited, Bangalore

F. No. HQRPRCAPPLY00003960AM23

Subject: Request to Permit EO fulfillment of subject EPCG Authorization on payments

received by Holding Company (THOPL) by virtue of an Agreement in respect of EPCG Authorization No. 0730012162 dated 27.02.2013 under 03% Concessional Duty.

The firm has stated that Takshasila Healthcare and Research Service Private Limited (THRSPL) is a subsidy company of Takshasila Hospitals Operating Private Limited (THOPL) and that THRSPL developed the hospital located at Bangalore and let out the same to THOPL to operate vide Lease Agreement dated 08.04.2015. The firm has also stated that THOPL holds 100% equity in THRSPL from 28.04.2020. The firm has further stated that THRSPL obtained subject EPCG Authorization from RA Bangalore but couldn’t submit documents for EO fulfillment in stipulated time due to misplace and that EO was fulfilled in 2016-17 itself. The firm has informed that they received EOP extension from 27.02.2021 upto 27.02.2023. 2. The firm has stated that the above mentioned lapse may be condoned as the requirement of fulfillment of EO has been met by the holding company. The firm has requested considering the earnings of foreign exchange towards services rendered from hospital premises. The firm has further stated that holding company is 100% FDI held company. The firm has presented the following information: i. Entire earning of foreign exchange of holding company was from services rendered to patients from premises of subsidiary company where imported goods had been installed ii.

lowing information: i. Entire earning of foreign exchange of holding company was from services rendered to patients from premises of subsidiary company where imported goods had been installed ii. Holding company has no other business activity than running the hospital leased out from subsidiary company iii. Subsidiary company has no other income other than rent received from holding company against lease of hospital premises iv. Foreign Exchange earned by Holding Company was not used for fulfillment of other obligations. No other obligations had been imposed on them v. THOPL and THRSPL have filed for merger of THRSPL into THOSPL to avoid additional statutory transaction cost which will be finalized by May 2023 vi. Consequent of merger the firm has requested for consideration of foreign exchange earnings of Holding Company to be considered for fulfillment of EO for subject EPCG Authorization. This facility will be prospective from date of merger but not retrospective as the extended EOP expires on 27.02.2023 and if benefit of merger is to be availed they will be required to extend EOP further. The firm has requested to permit fulfillment of

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EO from export earnings received from the Holding Company during 2016-17 period itself. 3. The representative of the firm appeared before the EPCG Committee to explain their case.
Decision: The Committee deliberated upon the case and decided to refer the matter to Department of Revenue for comments. Accordingly, the case stands deferred.

Case No- 99: Sreema Filaments Private Limited, Kanyakumari

F. No. HQRPRCAPPLY00355167AM22

Subject: Request for Transfer/Change of Name against 5 EPCG Authorizations post

acquisition of the companies under 0% Concessional duty. S. No. Name of the Company EPCG Authorization 1 M/s V.K.U. FISHNETS 3530006407 dated 05.05.2016 2 M/s V.K.U. FISHNETS 3530006716 dated 06.01.2017 3 M/s V.K.U. FISHNETS 3230028973 dated 09.08.2020 4 M/s V.K.U. FISHNETS 3530007138 dated 30.08.2018 5 JUMMA NETS 3530006467 dated 06.07.2016

The firm stated that they have acquired the two firms namely M/S V.K.U Fishnets and M/S Jumma Nets vide the Business Transfer Agreements dated 19.11.2021. The firm further stated that consequent to the Agreement, all the assets and liabilities of both firms stand transferred to the Applicant firm i.e. Sreema Filaments Private Limited and the EO of both the transferor companies shall be fulfilled by the applicant firm. The firm has further stated that they filed an application for Transfer/Change of name against the mentioned EPCG Authorizations with Jt. DGFT, Coimbatore but they declined the application on the grounds that the same is not permitted. 2. The representative of the firm appeared before the EPCG Committee to explain their case.
Decision: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.59 of FTP, 2023 to accept transfer of the EPCG authorizations to M/s. Sreema Filaments Private Limited subject to the following conditions:
(i) Average EO (AEO) shall be re-fixed by adding Average Export Obligation (if any) of M/s.

the EPCG authorizations to M/s. Sreema Filaments Private Limited subject to the following conditions:
(i) Average EO (AEO) shall be re-fixed by adding Average Export Obligation (if any) of M/s. Sreema Filaments Private Limited for same and similar products on date of acquisition to the existing AEO.

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(ii) M/s. Sreema Filaments Private Limited shall complete necessary Bond formalities as may be applicable with Customs Authorities for fulfilment of EO.

Case No- 100: Raymond Luxury Cottons Limited, Maharashtra

F. No. HQREPCGPRAPP00001065AM23

Subject: Request against EPCG Authorization No. 0330036133 dated 18.06.2013 under 0%

Concessional Duty: i. Second EOP Extension for 2 years i.e. beyond 6+1 year. ii. Refixation of Average EO as per Policy Circular No. 01/2015-20 dated 26.07.2016 and Policy Circular No. 03/2015-20 Dated 21.11.2017. The firm has stated that they the following reasons led to cancellation/ deferment of orders by foreign customers and the stoppage of getting fresh orders which have resulted in the shrinkage of exports and hence they could not fulfill their EO due to the following reasons: a. Due to the termination of joint venture with a foreign company, existing customers were aligned with JV Partner. b. Recession in Brazil market due to currency devaluation, as it was their main customer. c. In November 2019, COVID-19 started, and the pandemic created havoc in business worldwide. 2. The firm has stated that due to the opening of US markets and Europe, the demand has started increasing for shirting fabrics. They are in the process of closing many potential inquiries and are confident of meeting the EO. The firm has also stated that as per policy circular no. 01/2015-20 dated 26.07.20216 under Para 5.19 of the Hand Book of Procedures of FTP 2015-20 permits re-fixation of Annual Average EO, in case the export in any sector/ product group decline by more than 5%. This implies that the sector/ product group that witnessed such a decline in 2015-16 as compared to 2014-15, as such the EPCG Authorization holder who needs to complete EO would be entitled to such relief.

lies that the sector/ product group that witnessed such a decline in 2015-16 as compared to 2014-15, as such the EPCG Authorization holder who needs to complete EO would be entitled to such relief.
3. The firm has further stated that similarly under Policy Circular No. 03/2015-20 dated 21.11.2017, relief in Average EO in terms of Para 5.19 of HBP of FTP 2015-20 is permitted for re-fixation of Annual Average EO, in case the export in any sector/ product group declined by more than 5% wherein the sector/product group witnessed a such decline in 2016-17 as compared to 2015-16, would be entitled to such relief. Their export products are listed in the said policy circular where there is more than a 5% decline and are entitled to relief in Average EO. Decision: In respect of 1st request, the Committee deliberated upon the case and observed that the
applicant has already received EO extensions of 6+2 years and covid extension. Committee noted that the applicant has not submitted any cogent reason/justification in support of any genuine hardship faced by them. Accordingly, the Committee decided to reject the request.

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In respect of 2nd request, the Committee went through the statements made by the applicant and noted that the applicant may approach RA concerned based on Policy circulars issued by DGFT in this regard.

Case No- 101:Caplin Point Laboratories Limited, Chennai

F. No. HQREPCGPRAPP00000611AM23

Subject: Request for transfer of EPCG Authorization from M/s. Caplin Point Laboratories

Limited to Caplin Sterilies Limited
in respect of EPCG Authorization no. 0430016407 dated 30.12.2016 under 0% concessional duty. The applicant has stated that the EO was to be executed from the Injection Plant, Unit IV of Caplin Point Laboratories Limited. Unit IV the injection plant (now the new entity entitled as Caplin Sterlies Limited) was hived off from Caplin Point Laboratories Limited on a slump sale basis, as an ongoing concern, a wholly owned subsidary of Caplin Point Laboratories Limited. The applicant has also stated that it will complete its EO from Caplin Steriles Limited. relaxation under Para 2.59 of FTP, 2023 to accept transfer of EPCG authorizations to M/s Caplin Sterilies Limited subject to the following conditions: i. Average export obligation (AEO) shall be re-fixed by adding AEO of Caplin Sterilies Limited for same and similar products on date of acquisition. ii. M/s Caplin Sterilies Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfilment of Export Obligation.

Case No- 102:Caplin Point Laboratories Limited, Chennai

F. No. HQREPCGPRAPP00000608AM23

Subject: Request for transfer of EPCG Authorization from M/s. Caplin Point Laboratories

Limited to Caplin Sterilies Limited
in respect of EPCG Authorization no. 0430017123 dated 08.11.2017 under 0% concessional duty. The applicant has stated that the EO was to be executed from the Injection Plant, Unit IV of Caplin Point Laboratories Limited. Unit IV the injection plant (now the new entity entitled as Caplin Sterlies Limited) was hived off from Caplin Point Laboratories Limited on a slump sale basis, as an ongoing concern, a wholly owned subsidary of Caplin Point Laboratories Limited. The applicant has also stated that it will complete its EO from Caplin Steriles Limited. relaxation under Para 2.59 of FTP, 2023 to accept transfer of EPCG authorizations to M/s Caplin Sterilies Limited subject to the following conditions:

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i. Average export obligation (AEO) shall be re-fixed by adding AEO of Caplin Sterilies Limited for same and similar products on date of acquisition. ii. M/s Caplin Sterilies Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfilment of Export Obligation.

Case No- 103:Caplin Point Laboratories Limited, Chennai

F. No. HQREPCGPRAPP00000602AM23

Subject: Request for transfer of EPCG Authorization from M/s. Caplin Point Laboratories

Limited to Caplin Sterilies Limited in respect of EPCG Authorization no. 0430015458 dated 15.02.2016 under 0% concessional duty. The applicant has stated that the EO was to be executed from the Injection Plant, Unit IV of Caplin Point Laboratories Limited. Unit IV the injection plant (now the new entity entitled as Caplin Sterlies Limited) was hived off from Caplin Point Laboratories Limited on a slump sale basis, as an ongoing concern, a wholly owned subsidary of Caplin Point Laboratories Limited. The applicant has also stated that it will complete its EO from Caplin Steriles Limited. relaxation under Para 2.59 of FTP, 2023 to accept transfer of EPCG authorizations to M/s Caplin Sterilies Limited subject to the following conditions: i. Average export obligation (AEO) shall be re-fixed by adding AEO of Caplin Sterilies Limited for same and similar products on date of acquisition. ii. M/s Caplin Sterilies Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfilment of Export Obligation.

Case No- 104:Caplin Point Laboratories Limited, Chennai

F. No. HQREPCGPRAPP00000605AM23

Subject: Request for transfer of EPCG Authorization from M/s. Caplin Point Laboratories

Limited to Caplin Sterilies Limited in respect of EPCG Authorization no. 0430017034
dated 08.09.2017 under 0% concessional duty. The applicant has stated that the EO was to be executed from the Injection Plant, Unit IV of Caplin Point Laboratories Limited. Unit IV the injection plant (now the new entity entitled as Caplin Sterlies Limited) was hived off from Caplin Point Laboratories Limited on a slump sale basis, as an ongoing concern, a wholly owned subsidary of Caplin Point Laboratories Limited. The applicant has also stated that it will complete its EO from Caplin Steriles Limited.

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relaxation under Para 2.59 of FTP, 2023 to accept transfer of Caplin Point Laboratories Limited in respect of subject EPCG authorizations to M/s Caplin Sterilies Limited subject to the following conditions: i. Average export obligation (AEO) shall be re-fixed by adding AEO of Caplin Sterilies Limited for same and similar products on date of acquisition. ii. M/s Caplin Sterilies Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfilment of Export Obligation.

Case No- 105:AICO Foods Ltd., Ahmedabad

F. No. 01/36/218/26/AM-23/EPCG

Subject: Requests against EPCG Authorization No. 0830003121 dated 17.09.2009 under

03% Concessional duty: i. Extension of 1st Block against above EPCG Authorization. ii. Extension of EOP for 2 years i.e. from 17.09.2021 to 17.09.2023 against above EPCG Authorization. The firm has stated that due to adverse international economy, they could not succeed to fulfil their export obligation of first block/overall period, by exporting the goods as allowed under the foresaid license due to following reasons as follows:
i. It took substantial time to set up the entire plant. After meeting teething and technical problems they could start to trial production very late. ii. Their products are subject to meeting various stringent Quality Control parameters in the International Market. iii. Their export of products also requires acceptance by international market due to competitive and tough time it took a lot of time and energy to get acceptability within India and abroad as well. They could get such acceptance very late. iv. It took substantial time for the production of exports products of International Standard Specifications and gets them approved abroad. v. During the initial few years their products were not price compatible in the International Markets as there has been huge variation and fluctuation in the international market, as they were not able to get any positive value addition.

oducts were not price compatible in the International Markets as there has been huge variation and fluctuation in the international market, as they were not able to get any positive value addition. Decision: In respect of 1st request, the Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.59 of FTP, 2015-20 to allow extension in block-wise EOP, as the applicant 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/-.

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In respect of 2nd request, 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 request for EO extension beyond 14th year and accordingly, the Committee decided to reject the request of the applicant. The Committee further deliberated upon the case and decided to advise that if they desire, the

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[DGFT= Directorate General of Foreign Trade, DG = Director General, FTP, = Foreign Trade Policy, HBPv1 = Handbook of Procedure Vol. I, EO = Export Obligation, EODC = Export Obligation Discharge Certificate, EOP = Export Obligation Period, B.O.E.

= Director General, FTP, = Foreign Trade Policy, HBPv1 = Handbook of Procedure Vol. I, EO = Export Obligation, EODC = Export Obligation Discharge Certificate, EOP = Export Obligation Period, B.O.E. =Bill of Entry, EPCG = Export Promotion Capital Goods, RA = Regional Authority, BG = Bank Guarantee, FFE = Free Foreign Exchange, IEC = Importer Exporter Code, DoR = Department of Revenue, IEM = Industrial Entrepreneurs Memorandum, RCMC = Registration-cum-Membership-Certificate.]. The meeting ended with a vote of thanks to the Chair

[Issued from F. No. 01/36/218/01/AM-24/EPCG]