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MINUTES OF 2nd MEETING OF AM-26 OF THE EPCG COMMITTEE HELD UNDER THE CHAIRMANSHIP OF SHRI HARDEEP SINGH, ADDITIONAL DIRECTOR GENERAL OF FOREIGN TRADE HELD ON 22.05.2025.
Second Meeting for AM-26 of the EPCG Committee was held on 22.05.2025 at 03.00 PM under the chairmanship of Shri Hardeep Singh, Additional Director General of Foreign Trade in Vanijya Bhawan, New Delhi. Following officers attended the meeting :- i. Shri Sandeep Poonia, OSD, Department of Revenue ii. Shri Randheep Thakur, Joint Director General of Foreign Trade, DGFT

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

upon all the cases and following decisions were taken:-

Case No. Firm’s Name

Page No. 1 Sara Sae Private Ltd, Dehradun 2-3 2 M/s Gayatri Agro, Raipur 3-4 3-9 M/s Sahyadri Farmers Producer Company Limited, Nashik 4-9 10 OMP India Pvt. Ltd, New Delhi 9 11 Premium Medical & Health Care Providers Pvt. Ltd, Tamil-Nadu 10 12 Kay Arr Engineering Services, Coimbatore 10-11 13 PVR Spinning & Weaving Ltd, Hyderabad 11-12 14 M/s Gokul Enterprise, Gujarat 12 15 M/s Sri Vijay Tulasi Industries, Bengaluru 13 16 Konar Engineering Services Private Limited, Bangalore 13-14 17 M/s Tata Steel Ltd, New Delhi 14 18 Floeter India Retort-Pouches Private Limited, Gurgaon 15 19-20 Excelus Star Foodbev Private Limited, Maharashtra 15-16 21 EPL Limited, Mumbai 16-17 22 Sydler Remedies Private Limited, Maharashtra 17 23 M/s Rare Jewels, Mumbai 17-18 24 Electronica Plastic Machines Limited, Pune 18 25-26 M/s Rays Diamonds, Mumbai 18-19 27 M/s Anand Industrial Enterprises, Bangalore 19-20 28 BHEL-GE Gas Turbine Services Private Limited, Hyderabad 20-21 29 Annora Pharma Pvt. Ltd., Telangana 21-22 30 Premium Serums and Vaccines Private Limited, Maharashtra 22 31 M/s The K C P Ltd, Chennai 22-23 32 Gulraj Hotels Pvt.

d, Hyderabad 20-21 29 Annora Pharma Pvt. Ltd., Telangana 21-22 30 Premium Serums and Vaccines Private Limited, Maharashtra 22 31 M/s The K C P Ltd, Chennai 22-23 32 Gulraj Hotels Pvt. Ltd, Mumbai 23 33-34 HVK International Private Limited, Mumbai 24-25 35-36 M/s Anand Industrial Enterprises, Bangalore 25-26 37 M/s Balaji Agro Foods, Mumbai 26-27 38-40 M/s Chaitanya Art, Mumbai 27-28 41 M/s MsBasanti Mini Rice Mill, DakshinDinajpur, West Bengal 28-29 42-43 M/s Sanghvi& Sons, Mumbai 29-30 44 Abis Exports (India) Private Limited, Chhattisgarh 30-31

45 Delta Biopharma Private Limited Mumbai 31-32 46 Maple Ceramica Private Limited, Karnataka, 32-33 47 M/s Mafatlal Industries Limited, Mumbai 33-34 48-51 M/s Narsi & Associates, Maharashtra 34-37 52 Jindal Drugs Private Limited, Mumbai 37-38 53 Capsugel Healthcare Private Limited, Gurgaon 38-39 54-56 Ashok Iron Works Private Limited, Belagavi, Karnataka 39-41 57 M/s Venus Fashions, Mumbai 41-42 58 M/s Sri Laxminarayana Industries, Belagavi, Karnataka 42-43 59 Navya Foods Pvt. Ltd, Gurugram 43 60 Semco Security Imaging Pvt. Ltd, Bangalore 44-45 61 M/s Tataria Hygiene, Mumbai 45 62 Manipal Packaging Industries (India) Private Limited, Karnataka 46 63 M/s Vallabhbhai Dharamshibhai Sachapra, Surat 46-47 64 Walia Auto Ancillaries Pvt.

M/s Tataria Hygiene, Mumbai 45 62 Manipal Packaging Industries (India) Private Limited, Karnataka 46 63 M/s Vallabhbhai Dharamshibhai Sachapra, Surat 46-47 64 Walia Auto Ancillaries Pvt. Ltd, Pune 47 65 Anannya Foods Product, Uttar Pradesh 47-48 66 CCM Metal Tech Private Limited, Chhattisgarh 48-49 67 M/s Universal Starch Chem Allied Ltd, Mumbai 49 68-69 Cabe Springs and Fasteners India Private Limited, Goa 49-50 70 M/s Mafatlal Industries Limited, Mumbai 50-51 71 Pranshu Electricals Pvt. Ltd, Aurangabad 51-52 72-73 Axoli Tiles Private Limited, Gujarat 52 74 Phalada Agro Research Foundations Pvt. Ltd, Bangalore 53 75 Universal Cold Storage Private Limited, Maharashtra 53 76 Liberty Frozen Foods Private Limited, Maharashtra 53-54 77 Kesh Knitwear Pvt. Ltd, Maharashtra 54-55 78 Meera Cotton & Synthetics Mills Pvt. Ltd, Mumbai 55 79 Dhanesh Weaving Private Limited, Mumbai 55-56 80 Upkar Stationery Pvt. Ltd, Agra 56-57 81 M/s Unichem Laboratories Ltd, Mumbai 57 82 M/s Ceat Limited, Mumbai 57-58 83 Sterling Technotex Pvt. Ltd., Tamilnadu 58 84 Greenply Industries Ltd., Kolkata 58-59

Case No- 1: Sara Sae Private Ltd, Dehradun

HQRPRCAPPLY00013387AM25

Subject: Request for Re-fixation of Annual Average Export Obligation in respect of 17

EPCG Authorizations issued under Zero duty Scheme in terms of Para 5.17(b) of HBP 2023 :- S. No Authorization Number & date S. No. Authorization Number & date 1 6130000515 dated 06.01.2017 10 6130000587 dated 04.06.2018 2 6130000528 dated 09.02.2017 11 6130000595 dated 29.06.2018 3 6130000543 dated 02.05.2017 12 6130000596 dated 05.07.2018 4 6130000547 dated 22.05.2017 13 6130000614 dated 09.08.2018

5 6130000557 dated 23.08.2017 14 6130000620 dated 30.10.2018 6 6130000568 dated 10.01.2018 15 6130000621 dated 31.10.2018 7 6130000569 dated 23.01.2018 16 6130000623 dated 20.11.2018 8 6130000577 dated 09.03.2018 17 6130000627 dated 13.12.2018 9 6130000586 dated 04.06.2018

In support of their request the firm submitted that :- i. They are manufacturer and exporter of Oil field equipment and components since 1979. There unit is located at Dehradun, Uttrakhand. They have imported the CNC machine, other machines and measuring instruments under EPCG authorizations.
ii. They have been exporting their manufactured product internationally and majority of their sales are outside India. They have faced issues due to recession in Oil & Gas Industry, legal cases with the partners, Covid-19 Pandemic etc. In 2014-15 export of their product reached its peak and since then it has been on a continuous decline. Due to tremendous decline, it was impossible for them to maintain the AEO imposed. iii.

etc. In 2014-15 export of their product reached its peak and since then it has been on a continuous decline. Due to tremendous decline, it was impossible for them to maintain the AEO imposed. iii. The items imported under these authorizations were measuring instruments, tools and small machinery which in no way add capacity to the production line. So these items did not add any capacity to their production and therefore they did not have any help in increasing production/exports. 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.

Case No- 2: M/s Gayatri Agro, Raipur

HQREPCGPRAPP00000447AM25

Subject: Request for:

i. 1st Block Extension ii. EOP Extension for 2 years from 06.11.2021 to 06.11.2023 i.e. 6+2 years In respect of EPCG Authorization No. 6330000222 dated 06.11.2015 under 0% Concessional Duty.

The firm has stated that they were unable to complete their EO due to multiple disruptions like Demonetization, GST, Implementation issues, drought in 2017, financial stress leading to NPA status in 2018. After securing funds, they resumed the operations in 2017. However, they were impacted by COVID-19. The extended economic downturn forced them to liquidate assets to repay loans and the rice restrictions over the last 1.5 years further delayed their ability to meet the EO. 2. Further, the firm has stated that since the rice exports are now re-opened and having a record production in Chhattisgarh, they are now well-positioned to meet the EO. 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

ed to meet the EO. 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 the RA for extension in block-wise EOP 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 5.14 of HBP, 2015-20 and late fee of Rs. 10,000/-.
This has the approval of DG, DGFT. In respect of 2nd request: The Committee deliberated upon the case and decided to 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 5.17 of HBP 2015-20 and late fee of Rs.10,000/-.
The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

Case No- 3: M/s Sahyadri Farmers Producer Company Limited, Nashik

HQREPCGPRAPP00001309AM26

Subject: Request for transfer of EPCG Authorisation in name of new company i.e.

Sahyadri Farms Post Harvest Care Limited on account of Business takeover by Slump sale in respect of EPCG Authorization No. 3131000032 dated 21.12.2020 under zero Concessional Duty. The firm has submitted as under :-
i. Sahyadri Farmers Producer Company Limited (First Petitioner Company/ Transferor Company) and Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) submitted petition before NCLT for transfer and vesting of the Post-Harvest Care Business Undertake of the First Petitioner Company in the Second Petitioner Company, as a going concern on a slump exchange basis. The NCLT sanctioned the scheme via order no. CP (CAA) No. 177/MB/2021 connected with CA (CAA) No. 98/MB/2021 pronounced on 17.02.2022 and issued on 28.02.2022. ii. The IEC of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) had applied for and got issued the IEC number ABECS2339G on 03.03.2022. Hence, there were NIL exports of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) on date of acquisition. Decision: The Committee deliberated upon the case and decided to recommend to DG for relaxation under Para 2.59 of FTP, 2023 to accept the transfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i.

ransfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of Sahyadri Farms Post Harvest Care Limited for same and similar products on date of acquisition. ii. Sahyadri Farms Post Harvest Care Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfilment of Export Obligation.
iii. RA to check documents of slump sale for correctness.

Case No- 4: M/s Sahyadri Farmers Producer Company Limited, Nashik

HQREPCGPRAPP00001308AM26

Subject: Request for transfer of EPCG Authorisation in name of new company i.e.

Sahyadri Farms Post Harvest Care Limited on account of Business takeover by Slump sale in respect of EPCG Authorization No. 3130011278 dated 08.10.2020 under zero Concessional Duty.
The firm has submitted are as under:-
i. Sahyadri Farmers Producer Company Limited (First Petitioner Company/ Transferor Company) and Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) submitted petition before NCLT for transfer and vesting of the Post-Harvest Care Business Undertake of the First Petitioner Company in the Second Petitioner Company, as a going concern on a slump exchange basis. The NCLT sanctioned the scheme via order no. CP (CAA) No. 177/MB/2021 connected with CA (CAA) No. 98/MB/2021 pronounced on 17.02.2022 and issued on 28.02.2022. ii. The IEC of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) had applied for and got issued the IEC number ABECS2339G on 03/03/2022. Hence, there were NIL exports of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) on date of acquisition. relaxation under Para 2.59 of FTP, 2023 to accept the transfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i.

ransfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of Sahyadri Farms Post Harvest Care Limited for same and similar products on date of acquisition. ii. Sahyadri Farms Post Harvest Care Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfillment of Export Obligation.
iii. RA to check documents of slump sale for correctness.

Case No- 5: M/s Sahyadri Farmers Producer Company Limited, Nashik

HQREPCGPRAPP00001304AM26

Subject: Request for transfer of EPCG Authorisation in name of new company i.e.

Sahyadri Farms Post Harvest Care Limited on account of Business takeover by Slump sale in respect of EPCG Authorization No. 3130011287 dated 23.10.2020 under zero Concessional Duty.

The firm has submitted are as under :-

i. Sahyadri Farmers Producer Company Limited (First Petitioner Company/ Transferor Company) and Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) submitted petition before NCLT for transfer and vesting of the Post-Harvest Care Business Undertake of the First Petitioner Company in the Second Petitioner Company, as a going concern on a slump exchange basis. The NCLT sanctioned the scheme via order no. CP (CAA) No. 177/MB/2021 connected with CA (CAA) No. 98/MB/2021 pronounced on 17.02.2022 and issued on 28.02.2022. ii. The IEC of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) had applied for and got issued the IEC number ABECS2339G on 03/03/2022. Hence, there were NIL exports of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) on date of acquisition. relaxation under Para 2.59 of FTP, 2023 to accept the transfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i.

ransfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of Sahyadri Farms Post Harvest Care Limited for same and similar products on date of acquisition. ii. Sahyadri Farms Post Harvest Care Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfillment of Export Obligation.
iii. RA to check documents of slump sale for correctness.

Case No- 6: M/s Sahyadri Farmers Producer Company Limited, Nashik

HQREPCGPRAPP00001303AM26

Subject: Request for transfer of EPCG Authorisation in name of new company i.e.

Sahyadri Farms Post Harvest Care Limited on account of Business takeover by Slump sale in respect of EPCG Authorization No. 3130009798 dated 05.01.2017 under zero Concessional Duty. i. Sahyadri Farmers Producer Company Limited (First Petitioner Company/ Transferor Company) and Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) submitted petition before NCLT for transfer and vesting of the Post-Harvest Care Business Undertake of the First Petitioner Company in the Second Petitioner Company, as a going concern on a slump exchange basis. The NCLT sanctioned the scheme via order no. CP (CAA) No. 177/MB/2021 connected with CA (CAA) No. 98/MB/2021 pronounced on 17.02.2022 and issued on 28.02.2022. ii. The IEC of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) had applied for and got issued the IEC number ABECS2339G on 03/03/2022. Hence, there were NIL exports of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) on date of acquisition.

ed the IEC number ABECS2339G on 03/03/2022. Hence, there were NIL exports of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) on date of acquisition.

relaxation under Para 2.59 of FTP, 2023 to accept the transfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of Sahyadri Farms Post Harvest Care Limited for same and similar products on date of acquisition. ii. Sahyadri Farms Post Harvest Care Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfillment of Export Obligation.
iii. RA to check documents of slump sale for correctness.

Case No- 7: M/s Sahyadri Farmers Producer Company Limited, Nashik

HQREPCGPRAPP00001302AM26

Subject: Request for transfer of EPCG Authorisation in name of new company i.e.

Sahyadri Farms Post Harvest Care Limited on account of Business takeover by Slump sale in respect of EPCG Authorization No. 3130011253 dated 16.09.2020 under zero Concessional Duty. i. Sahyadri Farmers Producer Company Limited (First Petitioner Company/ Transferor Company) and Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) submitted petition before NCLT for transfer and vesting of the Post-Harvest Care Business Undertake of the First Petitioner Company in the Second Petitioner Company, as a going concern on a slump exchange basis. The NCLT sanctioned the scheme via order no. CP (CAA) No. 177/MB/2021 connected with CA (CAA) No. 98/MB/2021 pronounced on 17.02.2022 and issued on 28.02.2022. ii. The IEC of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) had applied for and got issued the IEC number ABECS2339G on 03/03/2022. Hence, there were NIL exports of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) on date of acquisition. relaxation under Para 2.59 of FTP, 2023 to accept the transfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of Sahyadri Farms Post Harvest Care Limited for same and similar products on date of acquisition. ii.

e following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of Sahyadri Farms Post Harvest Care Limited for same and similar products on date of acquisition. ii. Sahyadri Farms Post Harvest Care Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfillment of Export Obligation.
iii. RA to check documents of slump sale for correctness.

Case No- 8: M/s Sahyadri Farmers Producer Company Limited, Nashik

HQREPCGPRAPP00001301AM26

Subject: Request for transfer of EPCG Authorisation in name of new company i.e.

Sahyadri Farms Post Harvest Care Limited on account of Business takeover by Slump sale in respect of EPCG Authorization No. 3130011252 dated 15.09.2020 under zero Concessional Duty. i. Sahyadri Farmers Producer Company Limited (First Petitioner Company/ Transferor Company) and Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) submitted petition before NCLT for transfer and vesting of the Post-Harvest Care Business Undertake of the First Petitioner Company in the Second Petitioner Company, as a going concern on a slump exchange basis. The NCLT sanctioned the scheme via order no. CP (CAA) No. 177/MB/2021 connected with CA (CAA) No. 98/MB/2021 pronounced on 17.02.2022 and issued on 28.02.2022. ii. The IEC of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) had applied for and got issued the IEC number ABECS2339G on 03/03/2022. Hence, there were NIL exports of the Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) on date of acquisition. relaxation under Para 2.59 of FTP, 2023 to accept the transfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of Sahyadri Farms Post Harvest Care Limited for same and similar products on date of acquisition. ii.

Case No- 9: M/s Sahyadri Farmers Producer Company Limited, Nashik

HQREPCGPRAPP00001300AM26

Subject: Request for transfer of EPCG Authorisation in name of new company i.e.

Sahyadri Farms Post Harvest Care Limited on account of Business takeover by Slump sale in respect of EPCG Authorization No. 3130011142 dated 17.03.2020 under zero Concessional Duty. i. Sahyadri Farmers Producer Company Limited (First Petitioner Company/ Transferor Company) and Sahyadri Farms Post Harvest Care Limited (Second Petitioner Company / Transferee Company) submitted petition before NCLT for transfer and vesting of the Post-Harvest Care Business Undertake of the First Petitioner Company

in the Second Petitioner Company, as a going concern on a slump exchange basis. The NCLT sanctioned the scheme via order no. CP (CAA) No. 177/MB/2021 connected with CA (CAA) No. 98/MB/2021 pronounced on 17.02.2022 and issued on 28.02.2022. relaxation under Para 2.59 of FTP, 2023 to accept the transfer of subject EPCG Authorization from Sahyadri Farmers Producer Company Limited to Sahyadri Farms Post Harvest Care Limited on account of slump sale subject to the following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of Sahyadri Farms Post Harvest Care Limited for same and similar products on date of acquisition. ii. Sahyadri Farms Post Harvest Care Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfillment of Export Obligation.
iii. RA to check documents of slump sale for correctness.

Case No- 10: OMP India Pvt. Ltd, New Delhi

01/36/218/59/AM-25/EPCG

Subject: Request of M/s OMP India Pvt. Ltd, New Delhi for Considering different HSN

Code in fulfillment of EO in respect of EPCG Authorization No. 0530163004 dated 02.07.2014 under 0% Concessional Duty. In support of their request, the firm has submitted that they had exported Forged Blanks of Alloy Steel against ITCHS Code 73269099 under subject EPCG License vide Shipping bills as mentioned in ANF-5B whereas ITCHS code 72249040 of Product to be exported is mentioned in their EPCG License. 2. The firm has also stated that their export item i.e. Forged Blanks of Alloy Steel covers under both ITCHS code 73269099 & 72249040. At the time of shipment, the CHA has mentioned ITCHS Code 73269099 in place of 72249040. But export item description is in all Shipping bills is exactly matching with EPCG License. Further, Custom Authority has examined the exported goods & allowed under ITCHS Code 73269099. The items exported by them under ITCHS code 73269099 are manufactured by using Capital goods imported under the subject EPCG License. 3. Further, the case was considered in 10th EPCG Committee Meeting of AM-25 which was held on 27.01.2025 and the decision is as under: Decision: The Committee deliberated upon the case and decided to defer the case to call for a report from RA concerned for further examination on file. 4. Accordingly, CLA New Delhi was asked vide email dated 20.02.2025 to submit the report on the above mentioned subject and the same has been received from the CLA vide their email dated 19.03.2025.

Accordingly, CLA New Delhi was asked vide email dated 20.02.2025 to submit the report on the above mentioned subject and the same has been received from the CLA vide their email dated 19.03.2025.
Decision: The Committee deliberated upon the case and decided to defer the case to call for copy of Shipping bills and Chartered Engineer Certificate from the firm.

Case No- 11: Premium Medical & Health Care Providers Pvt. Ltd, Tamil Nadu

HQREPCGPRAPP00000467AM25

Subject: Request for EOP Extension for 4 years i.e. Beyond (6+2 years) in respect of 07

EPCG Authorizations under 0% Concessional Duty. i. 1030003322 dated 24/04/2017 ii. 1030003332 dated 19/05/2017 iii. 1030003255 dated 12/01/2017 iv. 1030003256 dated 12/01/2017 v. 1030003305 dated 28/03/2017 vi. 1030003257 dated 12/01/2017 vii. 1030003221 dated 17/11/2016 In support of their request, the firm has stated that :-
i. Covid-19 pandemic & other global disruptions caused severe logistical challenges, supply chain disruptions, workforce restrictions, hindering their ability to meet EO within the prescribed timelines. ii. The firm has also stated that a decline in Foreign Tourist Arrivals (FTAs) for medical purposes, a critical component of their export activities, significantly disrupted their capacity to generate the planned export revenues. Decision: The Committee 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 20.01.2023 where extension is permitted on account of COVID.
The Committee further 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 2 years (from 6th year to 8th year) on payment of composition fee or imposition of additional EO in terms of Para 5.17 of HBP, 2015-20 and late fee of Rs.10,000/-.

roaching 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 5.17 of HBP, 2015-20 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.

Case No- 12: Kay Arr Engineering Services, Coimbatore

HQREPCGPRAPP00000413AM25

Subject: Request for

i. Counting of Exports made through Form H procedure in terms of Rule l2(10) of the CST Rules, 1957 towards Export Obligation ii. EOP Extension of 2 years fulfill the balance Export Obligation i.e. 6+2 years In respect of 5 EPCG Authorizations under 0% Concessional Duty as under:

3230022338 dated 28.05.2015
3230022759 dated 26.08.2015

3230023438 dated 08.01.2016
3230024780 dated 22.09.2016
3230024736 dated 15.09.2016 The firm has stated that they were unable to full the EO within the stipulated time period due to the factors as under :- i. Most of the Overseas Buyers wanted nozzle assembly and not mere gear box. Despite the fact that there is a huge demand for nozzle assembly in European Union, they could not supply the gear box as a separate component due to compatibility issues with the nozzle assembly. Therefore, in the initial period of installation of Capital Goods, they could not get adequate number of export orders. ii. In the process of exploring, the firm identified one of the renowned company i.e., M/s. Ren Electronics India (P) Ltd, Chennai, which is a MNC based at Italy and entered into a commercial understanding to supply their Gear Box to manufacture Nozzle Assembly. iii. After the initial period of struggle, their gear box became a compatible product for nozzle assembly of M/s. Ren Electronics India Limited, intended for their exports. iv. COVID-19 had significantly and adversely impacted the manufacturing process and also export of goods to overseas countries.
v.

/s. Ren Electronics India Limited, intended for their exports. iv. COVID-19 had significantly and adversely impacted the manufacturing process and also export of goods to overseas countries.
v. They are a small company gradually growing in the manufacturing process and around 100 employees are employed in our manufacturing process and for survival of the business and also to continue providing employment, they have to carry out the manufacturing process by utilizing the imported capital goods. vi. As a bonafide exporter, they have explored the possibility of exports and have recently secured seven export orders for Rs. 5.76 crores. a report from RA concerned for further examination on file.

Case No- 13: PVR Spinning & Weaving Ltd, Hyderabad

HQREPCGPRAPP00000518AM25

Subject: Request for:

i. EOP Extension for further 2 years i.e. beyond (6+2 years) + COVID Extension as per 53 dated 20.01.2023 in respect of EPCG Authorizations Nos. 0930011468 dated 28.08.2015, 0930011587 dated 16.10.2015, 0930011647 dated 17.11.2015 & 0930011786 dated 11.01.2016. ii. EOP Extension for 2 years i.e. (6+2 years) + COVID Extension in respect EPCG Authorization No. 0930012820 dated 16.02.2017 under 0% Concessional Duty. In support of their request, the firm has stated that they procure Textile Machinery Spares for their Spinning and Weaving Unit under the EPCG Scheme. They have taken the 1st EOP Extension for all above subject EPCG Authorizations except EPCG Authorization No. 0930012820 dated 16.02.2017.
2. The firm has also stated that the Textile Industry entered a recession around 2015-16 and is still witnessing the disastrous downfall trend continuously year after year. Despite their persistent & intensive marketing efforts, they were unable to secure export orders and the

2015-16 and is still witnessing the disastrous downfall trend continuously year after year. Despite their persistent & intensive marketing efforts, they were unable to secure export orders and the

Covid-19, Trade bans on China, the Russia- Ukraine War and the prolonged economic downturn in many advanced nations have severely impacted the Textile Industry.
3. The firm has further stated that they were not aware of the Notification of providing 546 days of automatic extension for EOP on account of COVID Pandemic. Decision: The Committee further 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 2 years (from 6th year to 8th year) on payment of composition fee or imposition of additional EO in terms of Para 5.17 of HBP 2015-20 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.
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 20.01.2023 where extension is permitted on account of COVID.

Case No- 14: M/s Gokul Enterprise, Gujarat

HQRPRCAPPLY00000604AM26

Subject: Request for 1st Block EOP Extension and EOP Extension 1 year from the date

of endorsement in respect of EPCG Authorization No. 5230008401 dated 10.03.2011 under 3% Concessional duty. The firm has submitted that they could not complete the EO within the initial validity, they applied for 2 years of EOP extension and then again we paid 50% of duty on unfulfilled portion for grant of another 2 years. Decision: In respect of 1st request: The Committee deliberated upon the case and decided to delay in approaching the RA for extension in block-wise EOP 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/-.
In respect of 2nd request: The Committee deliberated upon the case and decided to 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/-.
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.

Case No- 15: M/s Sri Vijay Tulasi Industries, Bengaluru

HQREPCGPRAPP00001316AM26

Subject: Request for Extension of 1st Block EO period against EPCG Authorization No.

0730012156 dated 26.02.2013 under 3% duty Scheme
In support of their request the firm has submitted that they have completed the EO and submitted the application for issue of redemption certificate to RA, Bangalore and received a DL for regularizing the 1st block period.
relaxation under Para 2.59 of FTP, 2023 to allow Condonation of delay in approaching the RA for extension in block-wise EOP 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- 16: Konar Engineering Services Private Limited, Bangalore

HQREPCGPRAPP00000224AM25

Subject: Request for Condonation of procedural

lapse for not obtaining amendment/addition of export product prior to export in respect of EPCG Authorization No. 0730007660 dated 08.12.2008 under Zero duty EPCG Scheme. In support of their request the firm has submitted that :- i. As per condition sheet of the subject EPCG authorization for fulfilling the EO by exporting (i) ITCHS 85401190 Metal parts for Electron gun (ii) ITCHS 96081090 Metal Parts for Pen and similar Products. The machinery viz. transfer presses were imported under subject EPCG authorization during 2008-09 for manufacturing of precision deep draw parts.However, the Electron gun parts became obsolete due to end of product life in the market. Considering the obligation to meet EPCG exports limits, they were to struggle to get the alternate export orders for additional/similar products and successfully produce them on these machinery, thereby meeting and exceeding the export obligations.
ii. Export products percentage of EO fulfillment of EO fulfilled by export products allowed under the authorization EO fulfilled by additional/similar export products having nexus with the Capital Goods. During the policy period when their authorization was issued there was a flexibility of export other products manufactured by them to an extent of 50% in the FTP itself. While they have been intensely working on meeting the EPCG obligation, they were not aware that they need to get these new parts included/added /amended in the EPCG list. There is a procedural lapse on their part.

en intensely working on meeting the EPCG obligation, they were not aware that they need to get these new parts included/added /amended in the EPCG list. There is a procedural lapse on their part. Being technical entrepreneurs they were more focused on production of technology.
iii. Most of the parts made in their company today are import substitution parts. They are proud to say that the Technology developed by them is at par with international companies. Today they are the only company in the country that has developed cans for batteries for Electric vehicle, against stiff competition from China and Japan. They

are in forefront of technology to meet the growing requirements of Indian companies for import substitution parts under these circumstances. iv. In view of the tooling technology developed in house they could get export orders for additional/similar products and successfully produce them on these machinery, thereby meeting and exceeding the export obligation. They have fulfilled 100% exports by additional/similar export products having nexus with the Capital Goods. the product catalogue, Chartered Engineer Certificate and copy of Shipping bills from the firm. The Committee further decided to call the firm for a Personal hearing to explain their case.

Case No- 17: M/s Tata Steel Ltd, New Delhi

01/36/218/49/AM-25/EPCG

Subject: Request for -

i. Condonation of payment of Custom Duty along with interest of the damaged equipment ii. Allow exemption in submission of Consumption Certificate iii. Allow to surrender the damaged equipment to the salvage buyer In respect of EPCG Authorization No. 0231005439 dated 15.11.2023 under 0% Concessional Duty. The firm has stated that they obtained EPCG Authorization for import of spares. One of their consignment Duty saved value of Rs. 1.71 Cr was declared unfit for use by the supplier (damaged beyond economic repair). 2. The firm has also stated that the supplier communicated that the cost of importing new material would be more feasible than repair at overseas supplier factory premises and reimport back to India. In the view of this, the firm (M/s Tata Steel Ltd) was sanctioned a claim amount of Rs. 5.8 Cr along with salvage value of Rs. 3 lacs on surrendering the damaged equipment to the salvage buyer by the Insurance company against the loss caused to the consignment. 3. The firm has further stated that EO has been fulfilled by considering the duty saved amount of the damaged equipment.
4. The authorized representative of the firm, S/Shri Biswajit Mitra and Manish Kumar Agrawal appeared through video conferencing and made the following submissions:-
Applicant’s statement: The representative stated that their request is for condonation of Payment of Customs Duty along with Interest for a consignment cleared under EPCG Scheme whose EO has been complete.

t’s statement: The representative stated that their request is for condonation of Payment of Customs Duty along with Interest for a consignment cleared under EPCG Scheme whose EO has been complete. It was also stated that EO for the entire Authorisation, including the damaged Item has been fulfilled.
Decision: The Committee deliberated upon the case and decided to call for comments from the Department of Revenue (Drawback Division) on the request. Accordingly, the case stands deferred.

Case No- 18: Floeter India Retort-Pouches Private Limited, Gurgaon

HQREPCGPRAPP00001948AM24

Subject: Request for Condonation for utilization of duty saved amount beyond 10%

without prior approval in respect of EPCG Authorization No. 0530174277 dated 24.04.2019 under Zero duty EPCG Scheme. In support of their request the firm has submitted that :- i. They submitted an application for extension of 1st block EOP with CLA and received a DL against the same , which is as under: “As per copy of authorization attach Duty saved amount is Rs.27,50,000.00 and as per Bill of Entry Duty saved amount is Rs.64,71,387.00 how it is possible, please clarify the same with documentary evidence.” ii. They have been issued the subject EPCG authorization and as per the authorization they were permitted to save duty of Rs. 27,50,000.00. The subject authorization was actually utilized to save duty of Rs. 64,71,387.00 , which is more than the maximum limit of 10% automatically allowed to customs, as per Para 5.16 (a) of HBP, 2015- 20.
iii. In the existing case they have utilized the EPCG authorization by more than 10% of duty saved amount for which prior approval from RA was not taken. iv. This procedural lapse on their part was totally unintentional and it happened only because of oversight. While debiting the Custom Duty under the EPCG license, the Customs never showed “shortfall/overutilization” of duty saved value.
2. The case was considered in the 1st EPCG Committee Meeting of AM-25 held on 19.04.24.

y under the EPCG license, the Customs never showed “shortfall/overutilization” of duty saved value.
2. The case was considered in the 1st EPCG Committee Meeting of AM-25 held on 19.04.24. The decision of which is as under: "The Committee deliberated upon the case and decided to refer the matter to Department of Revenue for further examination and to send a report. Accordingly, the case stands deferred.” Decision: The Committee deliberated upon the case and decided to defer the case for further examination to call for a factual report from the concerned Jurisdictional GST Commissionerate and to check and inform whether enhanced Bank guarantee/Bond was taken for the enhanced Duty saved value.

Case No- 19: Excelus Star Foodbev Private Limited, Maharashtra

HQREPCGPRAPP00000344AM26

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

respect of EPCG Authorization No. 3130007050 dated 06.12.2012 under 3% Concessional Duty. The firm has submitted that, they took the installation certificate within 6 months from the date of import. Hence, they were unaware to submit Installation Certificate to DGFT, Pune within stipulated time. 2. The details of the installation certificate furnished by the firm are as under :-

Sl. No. Authorization & Date BOE No. & Date Date of Installation/Inspection Date of Issue of IC 1 3130007050 dated 06.12.2012 9650747 and 9651076 dated 22.03.2013 23.04.2013 24.04.2013 relaxation under Para 2.59 of FTP, 2023 to allow condonation of delay in submission of installation certificate, subject to payment of late fee of Rs. 10,000/- and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No- 20: Excelus Star Foodbev Private Limited, Maharashtra

HQREPCGPRAPP00000341AM26 respect of EPCG Authorization No. 3130006541 dated 26.04.2012 under 3% Concessional Duty. The firm has submitted that, they took the installation certificate within 6 months from the date of import. Hence, they were unaware to submit Installation Certificate to DGFT, Pune within stipulated time. The details of the installation certificate furnished by the firm are as under :-

Sl. No. Authorization & Date BOE No. & Date Date of Installation/ Inspection Date of Issue of IC 1 3130006541 dated 26.04.2012 7281949 dated 03.07.2012 05.08.2012 06.08.2012 7379247, 7379244 and 7379241 dated 13.07.2012

Decision:The Committee deliberated upon the case and decided to recommend to DG for

Case No- 21: M/s EPL Limited, Mumbai

HQREPCGPRAPP00000332AM26

respect of EPCG Authorization No. 0330031784 dated 06.02.2012 under zero Concessional Duty. The firm has submitted that as their understanding was that Installation certificate can be submitted at the time of redemption and hence due to oversight/negligence, they did not submit in stipulated time. Sl. No. Authorization & Date BOE No. & Date Date of Installation

1 0330031784 dated 06.02.2012 6233498 dated 12.03.2012 15.06.2012 6515487 dated 11.04.2012 6660408 dated 26.04.2012

Case No- 22: Sydler Remedies Private Limited, Maharashtra

HQREPCGPRAPP00000521AM25

respect of EPCG Authorization No. 0330044312 dated 09.05.2016 under zero Concessional Duty. The firm has submitted that, due to inadvertence and oversight, the Installation Certificate was not submitted to the concerned RA within the stipulated timeframe.
2. The details of the installation certificate issued by Asstt. Commissioner of Central Excise & Customs are as under :- Sl. No. Authorization & Date BOE No. & Date Date of Installation Date of Issue of IC 1 0330044312 dated 09.05.2016 6294825
dated 09.08.2016 23.09.2016 03.05.2017 6546204 dated 30.08.2016 10.10.2016 5318370 dated 09.05.2016 22.06.2016 22.05.2017

Case No- 23: M/s Rare Jewels, Mumbai

HQREPCGPRAPP00001291AM26 respect of EPCG Authorization No. 0330039048 dated 20.06.2014 under 0% Concessional Duty. In support of their request, the firm has stated that they are a Manufacturer & Exporter of cut and polished Diamonds and due to lack of proper knowledge about procedural formalities & also due to Covid pandemic, the Export Manager who was handling all the documentation part related to DGFT & Customs could not submit the Installation Certificate to RA, Mumbai in prescribed time period. Thereafter, the Manager left the Company and the

firm came to know about the prescribed time limit after receiving a DL dated 13.02.2025 from O/o Addl DGFT, Mumbai.

    As per Installation Certificate dated 03.12.2014 issued by Chartered Engineer

enclosed by the firm, Machinery was installed at the firm’s premises on 26.10.2014 vie Invoice No. 042/14-15 dated 14.10.2014.

Case No- 24: Electronica Plastic Machines Limited, Pune

HQRPRCAPPLY00013424AM25 respect of EPCG Authorization No. 3130009834 dated 25.01.2017 under zero Concessional Duty. The firm has submitted that, they have successfully fulfilled 100% export obligation concerning EPCG Authorization. However, due to an unintentional oversight and a lack of understanding of the policy requirements, they did not submit in stipulated time.

Sl. No. BOE No. & Date Date of Installation/Inspection Date of Issue of IC 1 3130009834 dated 25.01.2017 8467385 dated 07.02.2017 15.02.2017 16.02.2017

Case No- 25: M/s Rays Diamonds, Mumbai

HQREPCGPRAPP00001311AM26

respect of EPCG Authorization No. 0330048858 dated 13.03.2018 under zero Concessional Duty The firm has submitted that, they were not aware that the Installation certificate has be submitted within a specific period. They were under impression that it should be submitted along with the EODC application. The export manager who was handling all the documentation part related to DGFT & Customs somehow could not submit the Installation Certificates to Regional Authority, Mumbai in prescribed time period due to lack of proper knowledge about procedural formalities.

     The details of the installation certificate furnished by the firm are as under :-

Sl. No. Authorization & Date Invoice/BOE No. & Date Date of Installation Date of Issue of IC 1 0330048858
dated 13.03.2018 026/18-19 dated 30.08.2018
15.09.2018 17.02.2024 7416184 dated 30.07.2018 19.07.2018 6821046 dated 15.06.2018 22.06.2018

Decision: The Committee deliberated upon the case and decided to defer it with directions to the firm to submit detailed reasons/justifications for delay in submission of Installation Certificate against the subject EPCG Authorizations, along with the clarification regarding how goods were installed prior to date of import of CGs mentioned by the firm in BOE No. 7416184 dated 30.07.2018.

Case No- 26: M/s Rays Diamonds, Mumbai

HQREPCGPRAPP00001312AM26

respect of EPCG Authorization No. 0330048837 dated 07.03.2018 under zero Concessional Duty.
The firm has submitted that, they were not aware that the Installation certificate has be submitted within a specific period. They were under impression that it should be submitted along with the EODC application. The export manager who was handling all the documentation part related to DGFT & Customs somehow could not submit the Installation Certificates to Regional Authority, Mumbai in prescribed time period due to lack of proper knowledge about procedural formalities. 2. The details of the installation certificate furnished by the firm are as under: Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330048837 dated 07.03.2018 4617549 dated 23.08.2019 30.08.2019 17.02.2024

installation certificate, subject to payment of late fee of Rs. 50,000/- and submission of

Case No- 27: M/s Anand Industrial Enterprises, Bangalore

HQREPCGPRAPP00000727AM26 respect of EPCG Authorization No. 0730017048 dated 02.11.2017 under zero Concessional Duty.

The firm has submitted that, they had imported their permitted requirements and after due Customs clearance the items were installed at their project site. Unfortunately, midway through the project and appointed for satisfactory compliance left the job and there was discontinuance in the submission of documents for satisfying compliance requirements.

    However, they had obtained Installation Certificate after due installation and were not

submitted to the concerned Authorities for lack of knowledge in the matter. They have completed the Export Obligation submitted the application for EODC but same has been rejected due to non-submission of Installation certificate in stipulated time period.

    The details of the installation certificate furnished by the firm are as under :-

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0730017048 dated 02.11.2017 4346262 and 4346262 dated 11.12.2017 29.04.2018 04.10.2023 5443316 dated 05.03.2018

Case No- 28: BHEL-GE Gas Turbine Services Private Limited, Hyderabad

HQRPRCAPPLY00013042AM25

Subject: Request for Condonation of delay in submission of installation certificate in

respect of EPCG Authorization No. 0930012794 dated 08.02.2017 under Zero duty EPCG Scheme. The firm has submitted as under :- i. The firm has stated that an independent chartered engineer inspected the installation of the imported Capital goods and issued the installation certificate dated 15.06.2017 as per para 5.04 (a) of FTP 2015-20. ii. The installation certificate was submitted on 19.12.2024, hence there has been a delay of 5 years. They have also deposited Rs. 10,000 on 20.12.2024 towards delay in submission of Installation certificate as per PN No. 22/2023 dated 13.07.2023. iii. RA Hyderabad has asked the firm to approach DGFT HQ for condonation of delay towards delayed submission of installation certificate. 2. As per the Installation certificate dated 15.06.2017 submitted by the firm, the date of installation is 14.06.2017 under BOE Nos. 9161092 dated 04.04.2014, 9367773 dated 19.04.2017, and 8634324 dated 21.02.2017

Case No- 29: Annora Pharma Pvt. Ltd., Telangana

HQREPCGPRAPP00000445AM25

Subject: Request for Condonation of delay in submission of installation certificate in

respect of EPCG Authorization No. 0930013508 dated 12.03.2018 under Zero duty EPCG Scheme. In support of their request the firm submitted that they have already completed the 100% Export Obligation and submitted all documents of EO at RA, Hyderabad. However, RA Hyderabad processed their application and issued a DL dated 23.01.2025 stating that they have not submitted Installation Certificate within prescribed time period and advised them to approach HQ in this regard. They are unable to obtain and to submit the IC within prescribed time due to Covid Pandemic. 2. As per the Installation certificates submitted by the firm the details are as under :- i) Date of Installation of CG : 29.06.2018 ii) Date of issue of IC: 05.07.2024
iii) BOE & Date: 5931300 dated 10.04.2018 3. The case was considered in the 11th EPCG Committee Meeting of AM-25 held on 11.03.2025. The decision of which is as under: "The Committee deliberated upon the case and decided to defer it with directions to the firm to submit detailed reasons/justifications for delay issuance of Installation Certificate against the subject EPCG Authorization"

    Now, the firm vide reply to DL dated 26.03.2025 have sent the above justification as

under :- i. In Covid Pandemic time, one of their employee, who was looking after DGFT related work, left the organization without giving proper intimation/handing over the documents. ii.

ion as under :- i. In Covid Pandemic time, one of their employee, who was looking after DGFT related work, left the organization without giving proper intimation/handing over the documents. ii. They came to know about EPCG Authorizations after receiving a letter from Customs about non-submission of installation certificate. Later, have approached RA, Hyderabad, after which they found that they have not taken and submitted Installation certificate at RA. iii. The firm immediately took Installation certificate on 05.07.2024 and submitted the copy of the same at RA for their records. After completion of 100% EO, they have submitted all necessary applications/documents at RA for closure of Authorization. iv. The RA advised them to approach PRC for acceptance of the installation certificate due to non-submission of the certificate within the prescribed time period of the Policy.

Case No- 30: Premium Serums and Vaccines Private Limited, Maharashtra

HQREPCGPRAPP00000147AM26

respect of EPCG Authorization No. 0330048320 dated 19.12.2017 under zero Concessional Duty. The firm has submitted that, due to oversight and ignorance, they could not submit the original Installation certificate to RA in prescribed time period.
Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330048320 dated 19.12.2017 6065133 dated 20.04.2018 01.06.2018 01.10.2018

Case No- 31: M/s The K C P Ltd, Chennai

HQREPCGPRAPP00000505AM25

respect of EPCG Authorization No. 0930011414 dated 11.08.2015 under 0% Concessional Duty. In support of their request, the firm has stated that they engaged in the process of manufacturing of various commodities & also engaged in rendering of hospitality services. The reason for delay in submission that they were in impression that the Installation Certificate to be submitted at the time of redemption application, hence they have not applied for Installation Certificate after the Installation of Capital Goods.
2. Installation Certificate dated 15.04.2016 issued by Chartered Engineer, enclosed by the firm and the details are as under: S. No. BOE Nos. & Dated
Date of Installation of Capital Goods 1 2457835 dated 02.09.2015 24.02.2016 2 2459365 dated 02.09.2015 31.10.2016 3 2458716 dated 02.09.2015 22.01.2016 4 2615615 dated 16.09.2015 09.03.2016 5 2611282 dated 16.09.2015 09.03.2016 6 2619963 dated 16.09.2015 12.03.2016 7 2640312 dated 18.09.2015 07.03.2016 8 0014620 dated 06.11.2015 10.03.2016

9 2832297 dated 06.10.2015 24.03.2016 10 3131864 dated 02.11.2015 04.04.2016 11 0014617 dated 06.11.2015 10.03.2016 12 3876218 dated 11.01.2016 06.04.2016 13 3876600 dated 11.01.2016 18.03.2016

Case No- 32: Gulraj Hotels Pvt. Ltd, Mumbai

HQREPCGPRAPP00001122AM26

Subject: Request for Condonation of delay in submission of installation certificate in

respect of 03 EPCG Authorizations No. 0330025980 dated 10.05.2010, 0330027126 dated 06.09.2010 and 0330027375 dated 01.10.2010 under 3% duty EPCG Scheme.
In support of their request the firm submitted that :- i. They had obtained the installation certificate from the Chartered Engineer as their unit was not registered under Central Excise. ii. After installation they were busy in production and marketing for exports so it had been overlooked to submit the installation certificate RA concerned even though it was obtained in time. 2. The details of the Installation certificate issued by the Chartered Engineer are as under:

S. No License No. & date BOE/Invoice No. & date Date of Installation Date of Issue of Installation certificate 1 0330025980 dated 10.05.2010 650870, 650871 and 674302 dated 29.07.2010 29.07.2010 29.07.2010 2 0330027126 dated 06.09.2010 875571 dated 04.10.2010, 892392 dated 12.10.2010 and 907754 dated 20.10.2010 18.01.2011 18.01.2011 3 0330027375 dated 01.10.2010 89571 dated 14.10.2010, 902604 dated 18.10.2010, 160651 dated 22.12.2010, 902607 dated 18.10.2010 27.12.2010 27.12.2010

installation certificate, subject to payment of late fee of Rs. 50,000/- per authorisation and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No- 33: HVK International Private Limited, Mumbai

HQREPCGPRAPP00001305AM26

respect of EPCG Authorization No. 0330049905 dated 19.09.2018 under zero Concessional Duty.
The firm has submitted that, they were not aware that the Installation certificate has be submitted within a specific period. They were under impression that it should be submitted along with the EODC application. The export manager who was handling all the documentation part related to DGFT & Customs somehow could not submit the Installation Certificates to Regional Authority, Mumbai in prescribed time period due to lack of proper knowledge about procedural formalities.

     The details of the installation certificate furnished by the firm are as under:

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330049905 dated 19.09.2018 2000290 dated 29.01.2019 03.02.2019 05.02.2019 2000290 dated 29.01.2019 03.02.2019 11.10.2023

Case No- 34: HVK International Private Limited, Mumbai

HQREPCGPRAPP00001306AM26

respect of EPCG Authorization No. 0330049903 dated 19.09.2018 under zero Concessional Duty. The firm has submitted that, they were not aware that the Installation certificate has be submitted within a specific period. They were under impression that it should be submitted along with the EODC application. The export manager who was handling all the documentation part related to DGFT & Customs somehow could not submit the Installation Certificates to Regional Authority, Mumbai in prescribed time period due to lack of proper knowledge about procedural formalities.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330049903
dated 19.09.2018 2000098 dated 09.01.2019 20.01.2019

05.02.2019 2000098 dated 11.10.2023

09.01.2019

Case No- 35: M/s Anand Industrial Enterprises, Bangalore

HQREPCGPRAPP00000723AM26

respect of EPCG Authorization No. 0730017667 dated 04.07.2018 under zero Concessional Duty. The firm has submitted that, they had imported their permitted requirements and after due Customs clearance the items were installed at their project site. This project was foray into this line of their business and obviously they had limited knowledge of the overall compliance requirements. Also they had appointed a person to exclusively look after the compliance requirements of the DGFT formalities. Unfortunately, midway through the project and appointed for satisfactory compliance left the job and there was discontinuance in the submission of documents for satisfying compliance requirements

    However, they had obtained Installation Certificate after due installation and were not

submitted to the concerned Authorities for lack of knowledge in the matter. It is relevant to note that they completely satisfied the Export requirements against the said license. They have completed the Export Obligation submitted the application for EODC but same has been rejected due to non-submission of Installation certificate in stipulated time period.

    The details of the installation certificate furnished by the firm are as under:

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0730017667 dated 04.07.2018 7796839 dated 27.08.2018 15.10.2018 04.10.2023 8147108 dated 21.09.2018 7447106 dated 31.07.2018

Case No- 36: M/s Anand Industrial Enterprises, Bangalore

HQREPCGPRAPP00000724AM26

respect of EPCG Authorization No. 0730017047 dated 02.11.2017 under zero Concessional Duty. The firm has submitted that, they had imported their permitted requirements and after due Customs clearance the items were installed at their project site. This project was foray into this line of their business and obviously they had limited knowledge of the overall compliance requirements. However, they had obtained Installation Certificate after due installation and were not submitted to the concerned Authorities for lack of knowledge in the matter. They have completed the EO submitted the application for EODC but same has been rejected due to non-submission of Installation certificate in stipulated time period.

    The details of the installation certificate furnished by the firm are as under:

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0730017047 dated 02.11.2017 4835264 dated 17.01.2018 26.05.2018 04.10.2023 2003066 dated 21.03.2018 4373023 dated 12.12.2017 5194980 dated 13.02.2018 5107379 dated 07.02.2018 5040276 dated 03.02.2018 4460379 dated 19.12.2017

Case No- 37: M/s Balaji Agro Foods, Mumbai

HQRPRCAPPLY00000011AM26

respect of EPCG Authorization No. 0330046730 dated 23.03.2017 under zero Concessional Duty.
The firm has submitted that, due to wrong advice they could not submit the original Installation certificate to Regional Authority, Mumbai, DGFT OR Custom since they were advised that is required at the time of EODC.

     The details of the installation certificate furnished by the firm are as under :-

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330046730 dated 23.03.2017 9268805 dated 11.04.2017 25.04.2017 28.04.2017

Case No- 38: M/s Chaitanya Art, Mumbai

HQREPCGPRAPP00001292AM26

respect of EPCG Authorization No. 0330043809 dated 26.02.2016 under zero Concessional Duty. The firm has submitted that, they fulfilled the EO within the extended time, and they were not aware that the Installation certificate has be submitted within a specific period. The export manager who was handling all the documentation part related to DGFT & Customs somehow could not submit the Installation certificates to RA, Mumbai in prescribed time period due to lack of proper knowledge and due to Covid pandemic.

         The details of the installation certificate furnished by the firm are as under :-

Sl. No. Invoice No. & Date Date of Installation Date of Issue of IC 1 0330043809 dated 26.02.2016 4494708 dated 07.03.2016 10.04.2016 09.08.2016

Case No- 39: M/s Chaitanya Art, Mumbai

HQREPCGPRAPP00001288AM26

respect of EPCG Authorization No. 0330042586 dated 11.09.2015 under zero Concessional Duty. The firm has submitted that, they fulfilled the EO within the extended time, and they were not aware that the Installation certificate has be submitted within a specific period. The export manager who was handling all the documentation part related to DGFT & Customs somehow could not submit the Installation certificates to RA, Mumbai in prescribed time period due to lack of proper knowledge about procedural formalities & also due to Pandemic Covid 2019.

       The details of the installation certificate furnished by the firm are as under :-

Sl. No. Authorization & Date Date of Installation Date of Issue of IC 1 0330042586 dated 11.09.2015 01.10.2015 05-12-2015

Case No- 40: M/s Chaitanya Art, Maharashtra

HQREPCGPRAPP00001287AM26

respect of EPCG Authorization No. 0330046722 dated 23.03.2017 under zero Concessional Duty. The firm has submitted that, they fulfilled the EO within the extended time, and they were not aware that the Installation certificate has be submitted within a specific period. The export manager who was handling all the documentation part related to DGFT & Customs somehow could not submit the Installation Certificates to RA, Mumbai in prescribed time period due to lack of proper knowledge about procedural formalities & also due to Pandemic Covid 2019.

      The details of the installation certificate furnished by the firm are as under:

Sl. No. Invoice No. & Date Date of Installation Date of Issue of IC 1 0330046722 dated 23.03.2017 9260000 and 9260033 dated 11.04.2017 12.06.2017 15.02.2018

Case No- 41: M/s Basanti Mini Rice Mill, West Bengal

HQREPCGPRAPP00001289AM26

respect of EPCG Authorization No. 0230013010 dated 06.04.2018 under zero Concessional Duty. The firm has submitted that, due to ignorance, they could not submit the Original Installation certificate to RA, Kolkata within the prescribed time period.

Sl. No. Authorization & Date Date of Installation Date of Issue of IC 1 0230013010 dated 06.04.2018 07.06.2018 14.09.2018

Case No- 42: M/s Sanghvi & Sons, Mumbai

HQREPCGPRAPP00001293AM26

respect of EPCG Authorization No. 5230026008 dated 14.03.2018 under 0% Concessional Duty. In support of their request, the firm has stated that they were not aware that the Installation certificate has to be submitted within a specific period. The firm has further stated that the Export Manager who was handling all the documentation part related to DGFT & Customs, somehow could not submit the Installation Certificates to RA, Mumbai in prescribed time period due to lack of proper knowledge about procedural formalities & also due to Pandemic Covid 2019.

    As per Installation Certificate dated 14.06.2018 issued by Chartered Engineer

enclosed by the firm, Capital Goods was installed at the firm’s premises on 13.06.2018 vie Invoice No. 008/18-19 dated 06/06/2018, on 06.04.2018 vie Invoice No. 213/2017 dated 27/03/2018 & on 06.04.2018 vie Invoice No. 213/2017 dated 27/03/2018.

Case No- 43: M/s Sanghvi & Sons, Mumbai

HQREPCGPRAPP00001294AM26 respect of EPCG Authorization No. 5230021898 dated 07.09.2016 under 0% Concessional Duty. In support of their request, the firm has stated that they were not aware that the Installation certificate has to be submitted within a specific period. The firm has further stated that the Export Manager who was handling all the documentation part related to DGFT & Customs, somehow could not submit the Installation Certificates to RA, Mumbai in prescribed time period due to lack of proper knowledge about procedural formalities & also due to Pandemic Covid 2019.

As per Installation Certificate dated 16.03.2017 issued by Chartered Engineer enclosed

by the firm, Machinery was installed at the firm’s premises on 22.12.2016 vide BOE No. 7553795 dated 22.11.2016.

Case No- 44: Abis Exports (India) Private Limited, Chhattisgarh

HQRPRCAPPLY00013091AM25

Subject: Request for Condonation of Delay in submission of installation certificate in

respect of 3 EPCG Authorization Nos. under Zero duty EPCG Scheme.

i. 5030000635 dated 06.10.2015 ii. 5030000680 dated 28.03.2016 iii. 5030000697 dated 10.06.2016

In support of their request the firm has stated that they have completed the Export Obligation against this licence and have applied for EODC. However, DGFT Nagpur has Deficiency to their application stating that they have not submitted the Installation certificate on time. The firm has further stated that during 2015 to 2017, they had taken multiple EPCG License as they were expanding their operations; which also led to changes in the management, owing to delay filing of the IC in requisite time.

    The firm has also stated that PN 22 dated 13.07.2023 has provision to submit the

installation certificate upto 31.03.2023 with a condonation fee with a view to enhance EODB. They had submitted the IC with the hope of getting condonation in view of the said PN.

    As per the Installation certificates submitted by the firm, the date of installation is as

under :-

S. No.

d the IC with the hope of getting condonation in view of the said PN.

    As per the Installation certificates submitted by the firm, the date of installation is as

under :-

S. No. EPCG Authorization Date of installation
BOE and date Date of IC 1 5030000635 dated 06.10.2015 04.12.2015 2968985 dated 19.10.2015 28.03.2016 30.01.2016 3638716 dated 18.12.2015 15.03.2016 4257319 dated 15.02.2016 2 5030000680 dated 28.03.2016 22.11.2016 3508 dated 21.04.2016

11.12.2017 3500 dated 21.04.2016 31.05.2016 5212322 dated 10.05.2016 26.11.2017 5689321 dated

20.06.2016 25.11.2017 6048552 dated 10.07.2016 01.09.2017 7796766 dated 13.12.2016 3 5030000697 dated 10.06.2016 5834953 dated 01.07.2016 03.08.2016 25.03.2025 5974419 dated 13.07.2016 13.08.2016 5975281 dated 13.07.2016 25.11.2016 6149895 dated 27.07.2016 29.08.2016 6869963 dated 26.09.2016 29.12.2016 2769266 dated 08.08.2017 28.09.2017

Case No- 45: Delta Biopharma Private Limited Mumbai

HQRPRCAPPLY00013422AM25

Subject: Request for Condonation of Delay in submission of installation certificate in

respect of 5 EPCG Authorization Nos. under Zero duty EPCG Scheme: i. 0330051738 dated 05.11.2019 ii. 0330051740 dated 05.11.2019 iii. 0330052969 dated 11.11.2020 iv. 0331004230 dated 02.06.2021 v. 0331008674 dated 18.11.2021 In support of their request the firm has stated that they have installed the CGs within 6 months’ time from the date of import of machines. However, there was inadvertent delay in obtaining the Installation Certificate and further submission of the same to RA on time, this was due to miscommunication between the production and administrative departments.

      As per the Installation certificate submitted by the firm, the date of installation is as

under:

S. No. EPCG Authorization Date of Installation Certificate
Date of installation
BOE Details 1 0330051738 dated 05.11.2019 30.08.2024 12.07.2020 7285950 dated 18.03.2020 2 0330051740 dated 02.09.2024 15.02.2021 113064 dated 07.10.2020

05.11.2019 3 0330052969 dated 11.11.2020 30.08.2024 20.04.2021 2058617 dated 22.12.2020 4 0331004230 dated 02.06.2021 30.08.2024 01.01.2022 5296429 dated 03.09.2021 & 5831123 dated 13.10.2021 5 0331008674 dated 18.11.2021 30.08.2024 20.03.2022 6388770 dated 24.11.2021 installation certificate, subject to payment of late fee of Rs. 50,000/- per authorisation and submission of installation certificate(s). RA to verify that no ECA/DRI/Customs action is pending.

Case No- 46: Maple Ceramica Private Limited, Karnataka,

HQREPCGPRAPP00001286AM26

Subject: Review Application w.r.t. Request for delay in submission of Installation

Certificate in respect of EPCG Authorization No. 0730015569 dated 16.06.2016 under 0% Concessional Duty.

The firm earlier requested for EOP Extension for 3 years i.e. 6+3 years in respect of EPCG Authorization No. 0730015569 dated 16.06.2016 under 0% Concessional Duty.

    The case was considered in the 11th EPCG Committee Meeting of AM-25 held on

11.03.2025. The decision of which is as under:

“The Committee deliberated upon the case and decided to advise the firm to approach RA for extension of Export Obligation Period beyond 6 years in terms of Public Notice No. 53 dated 20.01.2023 where extension is permitted on account of COVID.

The Committee further 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 a period of 2 years on payment of composition fee or imposition of additional EO in terms of Para 5.17 of HBP, 2015-20 and late fee of Rs. 10,000/-.

The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP. This has the approval of DG, DGFT.”

    Now, the firm vide review application dated 05.04.2025 has requested for delay in

submission of Installation Certificate in respect of EPCG Authorization No. 0730015569 dated 16.06.2016 under 0% Concessional Duty. The firm has stated as under :- i.

25 has requested for delay in submission of Installation Certificate in respect of EPCG Authorization No. 0730015569 dated 16.06.2016 under 0% Concessional Duty. The firm has stated as under :- i. The firm has stated that although the said installation certificate was in the files of the company and since, the new management purchased the company on 07.03.2021, they gained knowledge about the issue only SCN dated 02.04.2025 from RA, Bangalore

ii. The firm further stated that on 11.02.2025 the new management informed to Customs about the status of the case and also submitted a copy of the installation certificate to Customs. iii. The firm has also stated that on date 28.03.2025, a copy of the installation certificate was also submitted before the office of RA Bangalore.

Case No- 47: M/s Mafatlal Industries Limited, Mumbai

HQREPCGPRAPP00001314AM26

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

Non-Submission of Annual Report Late Fees as per PN. No. 3 dated 13.04.2022 in respect of EPCG Authorization No. 0330044650 dated 23.06.2016 under zero Concessional Duty. The firm has submitted that, they completed Export Obligation in November, 2018. Due to the Pandemic Period of Covid 19, they were unable to submit Installation Certificate to RA Mumbai in valid period. Gujarat Office shifted to Mumbai Maharashtra. While shifting and kipping all the records in Storage Block /Record Room it was not kept in properly. It was disordered, just dumped. They further inform that they have applied for EODC/ Closure of the said EPCG Authorization on 27.02.2025.

Sl. No. Invoice No. & Date Date of Installation Date of Issue of IC 1 0330044650 dated 23.06.2016 UP/45/2016-17 dated 04/07/2016 30.09.2016 10.10.2016 UP/46/2016-17 dated 04/07/2016 UP/47/2016-17 dated 04/07/2016 UP/48/2016-17 dated 04/07/2016 UP/40/2010-17 dated 05/07/2016 UP/51/2016-17 dated 12/07/2016 E2 dated 06/07/2016 E3 dated 12/07/2016 E5 dated 22/07/2016 E6 dated 25/07/2016 E7 dated 27/07/2016 E8 dated 04/08/2016

E9 dated 06/08/2016 E10 dated 06/03/2016 E11 dated 19/08/2016 E14 dated 24/08/2016 E15 dated 29/08/2016 E19 dated 10/09/2016 E20 dated 26/09/2016

Case No- 48: M/s Narsi & Associates, Maharashtra

HQREPCGPRAPP00001325AM26 respect of EPCG Authorization No. 0330044681 dated 28.06.2016 under zero Concessional Duty. The firm has submitted as under :- i. They have principally fulfilled EO against the above EPCG and Redemption documents are under process. Last import of CGs against this Authorization was on 26.09.2016 and final installation was on 09.06.2017. There was a slight delay in the said installation from the mandatory requirement of within 6 months.
ii. All the machinery imported were highly sensitive and sophisticated in nature time was lapsed due to considering all aspects e.g. proper alignments, power supply, allied machinery and works, imparting hands on training and trials. As each machinery was not received in lot but received in phases were interconnected to each other to complete whole production cycle. This was intimated to RA, Mumbai during end of August 2017 along with installation certificate. However, on account of human lapse & Change in personnel, acknowledgement copies of the said submission to RLA was misplaced at their end. iii. They were under the process to submit redemption application online to RA. Accordingly, they have submitted the said Installation certificate through online to DGFT on 03.04.2025. Their case was not considered by RA Mumbai stating that “Since there is Delay in Submission of Installation Certificate, you are informed to Approach EPCG Committee for Condonation of Delay”.

Sl. No. BOE No.

onsidered by RA Mumbai stating that “Since there is Delay in Submission of Installation Certificate, you are informed to Approach EPCG Committee for Condonation of Delay”.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330044681 dated 28.06.2016 6869946 dated 26.09.2016 22.05.2017 21.08.2017 6379348 dated 17.08.2016 22.05.2017 6443765 dated 22.05.2017

22.08.2016 6005223 dated 15.07.2016 22.05.2017 6640166 dated 07.09.2016 22.05.2017 6286705 dated 08.08.2016 01.06.2017 6286705 dated 08.08.2016 09.06.2017 6077335 dated 21.07.2016 25.04.2017 6489616 dated 25.08.2016 25.04.2017

Case No- 49: M/s Narsi & Associates, Maharashtra

HQREPCGPRAPP00001324AM26

respect of EPCG Authorization No. 0330046048 dated 27.12.2016 under zero Concessional Duty.

i. They have principally fulfilled EO against the above EPCG and Redemption documents are under process. Last import of CGs against this Authorization was on 01.03.2017 and were installed on 22.05.2017. There was a slight delay in the said installation from the mandatory requirement of within 6 months.
ii. However, on account of human lapse and change in personnel Installation certificate was not submitted to DGFT on time. This error was noticed only recently by them, when submission of the Redemption application.
iii. They were under the process to submit Redemption application online to RA. Accordingly, they have submitted the said Installation certificate thru online to DGFT on 03.04.2025. Their case was not considered by RA Mumbai stating that “Since there is Delay in Submission of Installation Certificate, you are informed to Approach EPCG Committee for Condonation of Delay”.

    The details of the installation certificate furnished by the firm are as under:

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330046048 dated 27.12.2016 8730860
dated 01.03.2017 22.5.2017 03.03.2025

Case No- 50: M/s Narsi & Associates, Maharashtra

HQREPCGPRAPP00001322AM26

respect of EPCG Authorization No. 0330046731 dated 23.03.2017 under zero Concessional Duty.

i. They have principally fulfilled EO against the above EPCG and Redemption documents are under process. Last import of Capital Goods was on 19.04.2017 and were installed on 25.04.2017. There was a slight delay in the said installation from the mandatory requirement of within 6 months.
ii. However, on account of human lapse and Change in personnel Installation certificate was not submitted to DGFT on time. This error was noticed only recently by them, when submission of the Redemption application.
iii. They were under the process to submit EPCG Redemption application online to RA. Accordingly, they have submitted the said Installation certificate thru online to DGFT on 03.04.2025. Their case was not considered by RLA Mumbai stating that “Since there is Delay in Submission of Installation Certificate, you are informed to Approach EPCG Committee for Condonation of Delay”.

    The details of the installation certificate furnished by the firm are as under:

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330046731 dated 23.03.2017 9359033 dated 19.04.2017 25.04.2017 03.03.2025

Case No- 51: M/s Narsi & Associates, Mumbai

HQREPCGPRAPP00001323AM26

respect of EPCG Authorization No. 0330047609 dated 27.07.2017 under zero Concessional Duty.

i. They have principally fulfilled EO against the above EPCG and Redemption documents are under process. Last import of CGs against this authorisation was on 13.10.2017 and final installation was on 25.01.2018. There was a slight delay in the said installation from the mandatory requirement of within 6 months.
ii. However, on account of human lapse and Change in personnel Installation certificate was not submitted to DGFT on time. This error was noticed only recently by them, when submission of the Redemption application.
iii. They were under the process to submit EPCG Redemption application online to RA. Accordingly, they have submitted the said Installation certificate thru online to DGFT on 03.04.2025. Their case was not considered by RA, Mumbai stating that “Since there is Delay in Submission of Installation Certificate, you are informed to Approach EPCG Committee for Condonation of Delay”.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330047609 dated 27.07.2017 3441140 dated 29.09.2017 10.10.2017 03.03.2025 3466401 dated 03.10.2017 31.10.2017 3074768 dated 01.09.2017 25.01.2018 3609183 dated 13.10.2017 19.12.2017

Subject: Request for cancellation of EPCG authorizations and return of defective

machines to supplier without the need of re-import-EPCG Authorization No. 0730013998 dated 05.12.2014 and 0730014561 dated 08.06.2015 under Zero duty Scheme. In support of their request the firm has submitted that :- i. They have imported 05 numbers of Electronic Image Engraving Security System ETE 750 and 02 Nos. of Electronic Image Engraving Security System EIE 777 from M/s Dhafir Trading LIC Dubai UAE. These machines were imported for engraving various high security watermarks
ii. The machines though functional could not producer the engraved certificates to their specific requirements, These machines had the technical issues similar to the 22 machines imported against the EPCG authorization No.0730015597 dated 23.06.2016 was re-exported against the permission granted vide EPCG Committee decision 01/AM24 dated 27.04.2023 . Subsequently permission was also granted for waiver of re-import of these 22 machines vide EPCG Committee Meeting No.09/AM25 dated 18.12.2024, thereby allowing them to cancel the EPCG authorization. iii. Subsequent to identification of the technical issues, they initiated follow up with vendor, M/s Dhafir Trading LLC, Dubai to resolve he defects on the machine. They had been assuring them that the manufacturers team(Semco International LLC ) will be attending to the technical issues related to the machines.

LC, Dubai to resolve he defects on the machine. They had been assuring them that the manufacturers team(Semco International LLC ) will be attending to the technical issues related to the machines. Further, no payments were made to M/s Dhafir Trading LLC, Dubai for the machines since the terms of payment was “After trials and approval at their works”. iv. M/s Dhafir Trading LLC was unwilling initially to take a decision to accept back the machines as defective without the manufacturers Engineers certifying them as unfit for use. Due to poor response from M/s Dhafir Trading LLC , they subsequently placed an order for 22 machines directly on the manufacturer Semco International LLC, to meet their urgent export requirements and also to utilize the services of the Manufacturers Engineers to resolve the defects on the existing machines supplied by their Trading partner, M/s Dhafir Trading LLC. v. The manufacturer had conducted extensive trials and repair activity on both 22 Nos. of EIE-777 machines returned by them and the EIE-750 machines which were available in their inventory. Considering that the EIE -750 machines are slightly larger and heavier than 777 variants, it was expected to better absorb the erratic vibrations than the EIE 777 machines. But even the EIE 750 could not meet the quality of output and performance was only slightly better, still not meeting their requirement. vi. After the Service team of Semco International tried and failed to rectify the defect, Semco International LLC have informed M/s.

was only slightly better, still not meeting their requirement. vi. After the Service team of Semco International tried and failed to rectify the defect, Semco International LLC have informed M/s. Dhafir Trading LLC (their local trading partner) that they are willing to accept back the 5 Nos. of EIE-750 and 2 Nos. of EIE- 777 machines supplied to them thru M/s Dhafir Trading LLC, Dubai. A letter along with Technical Report dated 15.01.2025 was also addressed to them confirming their willingness to accept back the machines supplied through their trading Partner M/s Dhafir Trading LLC Dubai UAE.

vii. After confirmation from the manufacturer Semco International LLC to accept back the machines supplied to Semco India, M/s Dhafir Trading LLC are now willing to accept back the machines as sales return without any financial obligations. Since these machines were unable to produce the engraved certificates to their required specifications, M/s Dhafir Trading have unconditionally agreed to take back the machines without any financial obligation from them.
Decision: After due deliberation on the request of the firm, the Committee decided to defer the case for further examination on file.

Case No- 61: M/s Tataria Hygiene, Mumbai

HQRPRCAPPLY00000281AM26

Subject: Request for:

i. Extension of EOP Extension for 1 year (up to 09.12.2025)
ii. Condonation of Delay for Submission of Installation Certificate
In respect of EPCG Authorization No. 0330045916 dated 09.12.2016 under zero Concessional Duty.
The firm has submitted that they have already made exports of 66.28% against the actual duty saved amount utilized under the said EPCG License within the extended export validity period. Pertinent to mention here that in the aftermath of COVID-19 pandemic disruptions, all the companies faced heightened levels of uncertainty, especially in terms of international trade & operations. Due to slowdown & tough competition in the international trade, they were not able to fulfill the required export obligation.
Decision:
In respect of 1st request: The Committee 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 20.01.2023 where extension is permitted on account of COVID.
The Committee further 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 8th year) on payment of composition fee or imposition of additional EO in terms of Para 5.17 of HBP 2015-20 and late fee of Rs. 10,000/-.
The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

15-20 and late fee of Rs. 10,000/-.
The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.
In respect of 2nd 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 submission of installation certificate, subject to payment of late fee of Rs. 10,000/- and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No- 62: Manipal Packaging Industries (India) Private Limited, Karnataka

HQRPRCAPPLY00013398AM25

Subject: Request for relaxation of submission of Installation Certificate issued by

Central Excise and acceptance of Installation Certificate issued by Chartered Engineer in respect of EPCG Authorization No. 0730007915 dated 24.03.2009 under 03% Concessional duty. The firm has stated that they are in the process of submission of proof of exports to fulfill 50% of EO and settling the balance 50% though a one-time settlement by paying Customs duty plus interest as per PN No. 02 dated 01.04.2023 and the request has been submitted within the prescribed timeline. However, during the redemption process remains pending due to submission of IC issued by Chartered Engineer instead of Central Excise Authority.

    The firm further stated that the CGs were imported under BOE No. 62 dated

28.05.2009 and was installed on 14.08.2009 and IC was obtained from a Chartered Engineer on 29.08.2009.

    Further, the firm has stated that due to an oversight, IC was not issued from Central

Excise Department due to unawareness. The firm later applied at the Jurisdictional Customs Office for the IC. However, they have not received any response. a factual report from the concerned jurisdictional GST Commissionerate for further examination.

Case No- 63: M/s Vallabhbhai Dharamshibhai Sachapra, Surat

HQRPRCAPPLY00013427AM25

Subject: Request for:

i. EOP Extension up to 31.12.2025 ii. Allow Shifting of Capital Goods from one location to another. iii. Condonation of delay in submission of Installation Certificates. In respect of EPCG Authorization No. 5230011844 dated 30.05.2013 under 0% Concessional Duty.

In support of their request, the firm has submitted that :- i. They obtained EPCG Authorization for duty saved amount Rs. 26,91,142/- for export of Cut & polished Diamonds. ii. Due to their first export & unawareness, the SB No. 6824337 dated 27.11.2020 was filed as a free Shipping Bill which is not acceptable for fulfilment of SEO by RA. iii. All their CGs were shifted from original location i.e. 101-102, Snehmudra Society, Kapodra Char Rasta, Varachha Road, Surat to new location at 3rd Floor, Kapadivya Compound, Varachha Road, Surat in June, 2016.

    The Original EOP is valid up to 29.05.2019 and the firm got EOP extension for 1 year

up to 29.05.2020 by RA, Surat. Further, the firm also got automatic extension of 6 months up to 29.11.2020 as per P.N No. 67 dated 31.03.2020.

   As per Installation Certificates issued by Chartered Engineer enclosed by the firm, the

details are as under :-

S. No. BOE No. & date Date of Installation Certificate Date of Installation of Capital Goods

0000605 dated 25.02.2014 12.08.2019 02.06.2019 17.03.2014 01.03.2014
0002475 dated 04.10.2013 12.08.2019 02.06.2019 11.10.2013 08.10.2013

Installation of Capital Goods

0000605 dated 25.02.2014 12.08.2019 02.06.2019 17.03.2014 01.03.2014
0002475 dated 04.10.2013 12.08.2019 02.06.2019 11.10.2013 08.10.2013
0002520 dated 10.10.2013 16.10.2013 12.10.2013

a report from RA concerned for further examination on file.

Case No- 64: Walia Auto Ancillaries Pvt. Ltd, Pune

HQRPRCAPPLY00013324AM25

Subject: Request for EOP Extension for 2 years and 5 months up to 11.11.2020 i.e.

(Beyond 8+1 years) in respect of EPCG Authorization No. 3130004086 dated 19.06.2009 under 03% Concessional Duty. In support of their request, the firm has stated that they obtained EPCG Authorization for import of Lathes. They have earlier been granted EOP Extension for 1 year by the EPCG Committee in its Meeting No. 4 of AM-23 held on 03.06.2022.

   The firm has further stated that due to the export product of Automobile Spares and

Turned Parts are of different specifications are to be made as per their technical specifications which are updated from time to time and which requires further updation of technology in their manufacturing unit, they were unable to fulfill their original EOP.

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 firm may approach the PRC, DGFT under para 2.59 of FTP, 2023.

Case No- 65: Anannya Foods Product, Uttar Pradesh

HQREPCGPRAPP00000126AM25

Subject: Request for

i. 1st Block EOP Extension
ii. 1 year EOP Extension from 21.10.2019 to 21.10.2020 iii. EOP Extension from 21.10.2020 to 19.05.2024 as per PN 53 dated 20.01.2023

In respect of EPCG Authorization No. 1530001029 dated 29.10.2013 under 0% Concessional Duty.

The firm has stated that they are eligible for Overall extension of EOP for a period of one year if granted in terms of provision of paragraph 5.11(b) of the HBP, 2009-14 subject to usual conditions as stipulated therein, the EOP extends upto 29.10.2020

    The firm has further stated that since no extension of EOP has been obtained in terms

of Notification No.28 dated 23.09.2021, we are eligible for grant of extension of EOP in terms of PN No.53 dated 20.01.2023. The EOP in this case stands expired between the window of 01.02.2020 and 31.07.2021.

    The firm has also stated that they are wish to request for 1st block extension for the

purpose of regularization of the case since the said request could not be filed with RA- Kolkata within the stipulated time line as per paragraph 5.8.3 of HBP, 2009-14.

Case No- 66: CCM Metal Tech Private Limited, Chhattisgarh

HQREPCGPRAPP00001321AM26

Subject: Request for Block Wise EOP Extension in respect of 3 EPCG Authorizations

No. 6330000292 dated 04.12.2018, 6330000285 dated 12.09.2018 and 6330000286 dated 12.09.2018 under zero Concessional duty. The firm had earlier requested for Extension of EOP for 2 years i.e. 6+2 years in respect of EPCG Authorization No. 6330000286 dated 12.09.2018 case was considered in 11th EPCG Committee Meeting of AM-25 which was held on 25.03.2025.

    The firm has submitted that they regret that they have not been able to fulfill their

block wise export obligations in both the first and second block within the stipulated time frame due to the following reasons :- i. Impact of the COVID-19 Pandemic: Since December 2019, the onset of the COVID- 19 pandemic caused a sharp decline in international market prices and made exports unviable for an extended period. ii. Production Delays Due to Travel Restrictions: Although the licenses were issued in a timely manner and imports were made from China and accordingly production was delayed. This was because some major machinery required operation and setup under the supervision of foreign experts. Due to the travel restrictions and lockdowns, their travel was not possible. After multiple online sessions, video conferences, and remote training, it took almost two years to stabilize and achieve quality production suitable for exports.

s, their travel was not possible. After multiple online sessions, video conferences, and remote training, it took almost two years to stabilize and achieve quality production suitable for exports. relaxation under Para 2.59 of FTP, 2023 to allow Condonation of delay in approaching the RA for extension in block-wise EOP within the prescribed time period for the subject EPCG authorisations. 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 5.11 of HBP, 2015-20 and late fee of Rs. 10,000/- per authorisation.

Case No- 67: M/s Universal Starch Chem Allied Ltd, Mumbai

HQREPCGPRAPP00000001AM26

respect of EPCG Authorization No. 0330032130 dated 15.03.2012 under 03% Concessional Duty. In support of their request, the firm has stated that they have already completed the Export Obligation and installed the machinery within time. But unfortunately, due to unforeseen circumstances and certain other problems faced, they were unable to submit the installation certificate within the prescribed time frame.

    As per Installation Certificate dated 31.03.2012 and verified dated 29.10.2012 by

Chartered Engineer enclosed by the firm, Capital Goods was installed at the firm’s premises on 01.09.2012 vide BOE Nos. 6348832 dated 24.3.2012 & 1818909 dated 07.03.2012.

Case No- 68: Cabe Springs and Fasteners India Private Limited, Goa

HQREPCGPRAPP00001327AM26

respect of EPCG Authorization No. 0330051861 dated 29.11.2019 under zero Concessional Duty.

The firm has submitted that they have fulfilled the required SEO & AEP of the said EPCG Licence. Due to Covid-19 pandemic their office operations were very thin and they missed the initial timeline. However, they were unable to submit the Installation Certificate to DGFT RA, Mumbai with in prescribed time period. 2. The details of the installation certificate furnished by the firm are as under :- Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330051861 dated 29.11.2019 6702009 dated 31.01.2020 28.02.2020 and 03.03.2020 05.03.2020

Case No- 69: Cabe Springs and Fasteners India Private Limited, Goa

HQREPCGPRAPP00001326AM26

respect of EPCG Authorization No. 0331001582 dated 09.02.2021 under zero Concessional Duty. The firm has submitted that they have fulfilled the required SEO & AEP of the said EPCG License. Due to Covid-19 pandemic their office operations were very thin and they missed the initial timeline. However, they were unable to submit the Installation Certificate to RA, Mumbai within prescribed time period.
2. The details of the installation certificate furnished by the firm are as under :-
Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0331001582 dated 09.02.2021 3093990 dated 10.03.2021 15.05.2021 01.10.2021 3094682 dated 10.03.2021 3093413 dated 10.03.2021 3094967 dated 10.03.2021

Case No- 70: M/s Mafatlal Industries Limited, Mumbai

HQREPCGPRAPP00001315AM26

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

Non-Submission of Annual Report Late Fees as per PN. No. 3 dated 13.04.2022 in respect of EPCG Authorization No. 0330044785 dated 12.07.2016 under zero Concessional Duty. The firm has submitted that, they completed Export Obligation in November 2018 (2018-19). The Export Obligation as per Authorization was July 2022. Due to the Pandemic Period of Covid 19, they were unable to submit Installation Certificate to RA Mumbai in valid period. The firm completed E.O. in November, 2018. PN No. 3 was issued on dated 13.04.2022. Hence please do not charge non submission of Annual Reporting late fees.

    The details of the installation certificate furnished by the firm are as under:

Sl. Invoice No. & Date of Date of Issue of

No. Date Installation IC 1 0330044785
dated 1 2.07.2016 130 dated 18.07.2016 30.09.2016 10.10.2016 143 dated 26.07.2016 149 dated 01.08.2016 165 dated 08.08.2016 165 dated 15.08.2016

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 submission of installation certificate, subject to payment of late fee of Rs. 10,000/- and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

delay in submission of installation certificate, subject to payment of late fee of Rs. 10,000/- and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.
In respect of 2nd request: 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.

Case No- 71: Pranshu Electricals Pvt. Ltd, Aurangabad

HQREPCGPRAPP00001298AM26

respect of EPCG Authorization No. 0330020137 dated 29.05.2008 under 03% Concessional Duty.

In support of their request, the firm has submitted the following :- i. The firm has stated that they offer permanent Magnet DC Motors, Frameless Torque Motors and Premium efficiency EI 3 Induction Motors for Domestic and Export Markets. Their Capital Goods were imported on 23.06.2008 and installed on 30.06.2008 but due to human lapse and change in personnel, Installation Certificate was not submitted to DGFT on time. ii. The firm has further stated that they submitted IC to RA only in Nov 2016 and same was again re-submitted at the RA counter on 03.12.2021 physically. Later on, RA Mumbai have instructed them to re-submit the entire redemption application through online mode also and accordingly the firm have submitted said certificate through online to DGFT on 28.12.2024 and the same still shows under process. 2. As per Installation Certificate dated 10.11.2016 issued by Chartered Engineer enclosed by the firm, Capital Goods were installed at the firm’s premises on 30.06.2008 vie BOE 881805 dated 23.06.2008.

Case No- 72: Axoli Tiles Private Limited, Gujarat

HQRPRCAPPLY00013173AM25

Subject: Request for Condonation of submission of installation certificate issued by

Chartered Engineer instead of Central Excise in respect of EPCG Authorization No. 2430002537 dated 14.08.2014 under Zero duty EPCG Scheme.

In support of their request the firm has stated there was change in partnership and hence they were unable to trace the Installation Certificate issued by Central Excise Department. However, they have given IC issued by Chartered Engineer instead of Central Excise along with Affidavit of lost/misplace of CEC. They are seeking relaxation as they have completed EO and already submitted application for EODC.

    As per the Installation certificate dated 04.11.2014 submitted by the firm, the date of

installation is 01.11.2014 as under BOE No. 69630094 dated 06.10.2014.
a factual report from the concerned jurisdictional GST Commissionerate for further examination.

Case No- 73: Axoli Tiles Private Limited, Gujarat

HQRPRCAPPLY00013172AM25

Subject: Request for Condonation of submission of installation certificate issued by

Chartered Engineer instead of Central Excise in respect of EPCG Authorization No. 2430002406 dated 19.06.2014 under Zero duty EPCG Scheme. In support of their request the firm has stated there was change in partnership and hence they were unable to trace the Installation Certificate issued by Central Excise Department. However, they have given IC issued by Chartered Engineer instead of Central Excise along with Affidavit of lost/misplace of CEC. They are seeking relaxation as they have completed EO and already submitted application for EODC.

    As per the Installation certificate dated 04.11.2014 submitted by the firm, the date of

installation is 01.11.2014 as under 5 BOE Nos. i. 5991458 dated 30.05.2014 ii. 6679377 dated 06.09.2014 iii. 6922646 dated 29.09.2014 iv. 6209353 dated 23.07.2014 v. 7057822 dated 14.10.2014 a factual report from the concerned GST Commissionerate for further examination.

Case No- 74: Phalada Agro Research Foundations Pvt. Ltd, Bangalore

HQREPCGPRAPP00000513AM25

respect of EPCG Authorization No. 0730015779 dated 31.08.2016 under 0% Concessional Duty. As per ANF-2D, the firm has submitted that due to resignation of Accountant, Company was not aware of details of the said EPCG and the firm has also stated that they have completed the Export Obligation with in the year of 2017-2018.

 As per Installation Certificate dated 11.11.2016 issued by Chartered Engineer enclosed

by the firm, Machinery was installed at the firm’s premises on 10.11.2016.

Case No- 75: Universal Cold Storage Private Limited, Maharashtra

HQREPCGPRAPP00001331AM26

respect of EPCG Authorization No. 0330048297 dated 14.12.2017 under zero Concessional Duty. The firm has submitted that their administration office was located at Chennai, where all the paper works were handled, which they shifted to Mumbai in same period. Due to non- aware of time frame, they were in the understanding that Installation certificate can be submitted at the time of redemption, and did not submit within stipulated time period.

Sl. No. Authorization & Date BOE No. & Date Date of Installation Date of Issue of IC 1 0330048297 dated 14.12.2017 4849995, 4850960 and 5482154 dated 18.01.2018 and 07.03.2018 17.03.2018 27.03.2018

Case No- 76: Liberty Frozen Foods Private Limited, Maharashtra

HQREPCGPRAPP00001332AM26

respect of EPCG Authorization No. 0330049317 dated 29.05.2018 under zero Concessional Duty. M/s Liberty Frozen Foods Private Limited, Maharashtra vide application dated 06.05.2025 has requested for Condonation of delay in submission of Installation Certificate in respect of EPCG Authorization No. 0330049317 dated 29.05.2018 under zero Concessional Duty.

The firm has submitted that their administration office was located at Chennai, where all the paper works were handled, which they shifted to Mumbai in same period. Due to non-aware of time frame, they were in the understanding that Installation certificate can be submitted at the time of redemption they did not submit within stipulated time period.
The details of the installation certificate furnished by the firm are as under :- Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330049317
dated 29.05.2018 6768745 dated 12.06.2018
23.06.2018 30.06.2018

Case No- 77: Kesh Knitwear Pvt. Ltd, Maharashtra

HQREPCGPRAPP00001330AM26

respect of 2 EPCG Authorizations No. 3130010258 dated 08.02.2018 and 3130010524 dated 08.11.2018 under zero Concessional Duty. The firm has submitted that the employee who use to handle EPCG assignment had left the organization and therefore, they could not submit the installation certificate within time. Once the above fact came to their notice while preparing the EPCG redemption application, they have submitted the installation certificates on 8 May 2024 with DGFT, Pune and made payment late fees of Rs. 10,000/- each license under PN No. 22 dated 13 July 2023.

    RA, Pune has raised deficiency that, they have not submitted the installation

certificate up to 31 Dec 2023 hence you are requested to approach DGFT HQrs. for condonation of delay. 3. The details of the installation certificate furnished by the firm are as under :- Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 3130010258 dated 5468228 dated 17.03.2018 17.03.2018

08.02.2018 06.03.2018

3130010524 dated 08.11.2018 8974710 dated 23.11.2018 30.11.2018 01.12.2018

installation certificate, subject to payment of late fee of Rs. 10,000/- per authorization and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No- 78: Meera Cotton & Synthetics Mills Pvt. Ltd, Mumbai

HQREPCGPRAPP00001290AM26

Subject: Request for Condonation of delay in submission of installation certificate in

respect of 07 EPCG Authorizations No.0330030414 dated 26.08.2011, 0330049584 dated 17.07.2018, 0330051134 dated 03.06.2019,0330050427 dated 26.12.2018, 0330051365 dated 02.08.2019, 0330044634 dated 22.06.2016,0330019727 dated 03.04.2008 under 0%,3% and 5% duty EPCG Scheme. In support of their request the firm submitted that they have already completed the 100% Export Obligation. They had obtained the installation certificate from Chartered Engineer as their unit was not registered with Central Excise. After installation, they were busy in production and marketing for exports so it had been overlooked to submit the installation certificate even though it was obtained in time to RA concerned.

installation certificate, subject to payment of late fee of Rs. 50,000/- per authorization and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No- 79: Dhanesh Weaving Private Limited, Mumbai

HQRPRCAPPLY00012212AM25

Subject: Request for

i. 1st Block EOP Extension
ii. 2 years EOP Extension from the date of endorsement i.e. 8+2 years In respect of EPCG Authorization No. 0330034135 dated 01.11.2012 under 03% Concessional Duty. The firm has stated that due to COVID-19 pandemic, the markets were hampered, and they were able to produce only for local markets and not for export markets due to unavailability of labours.The firm has further stated that due to the issuance of Policy Circular 22 dated 29.03.2019, their 3rd party exports worth crores turned into mere lakhs of rupees.

Decision: The Committee noted that for concessional 03% Duty EPCG Scheme, two extensions of 2 years in EO period are available. In respect of 1st request: The Committee deliberated upon the case and decided to delay in approaching the RA for extension in block-wise EOP 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/-.
In respect of 2nd request: The Committee deliberated upon the case and decided to 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/-.
The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

009-14 and late fee of Rs.10,000/-.
The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.
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 20.01.2023 where extension is permitted on account of COVID.

Case No- 80: Upkar Stationery Pvt. Ltd, Agra

HQRPRCAPPLY00000643AM26

Subject: Request for Review Application for EOP Extension for 2 years i.e. beyond (6+2

years) in respect of EPCG Authorization No. 0630005372 dated 19.06.2015 under 0% Concessional Duty.

The firm had earlier requested for Extension of EOP for 2 years beyond (6+2) years in respect of EPCG Authorization No. 0630005372 dated 19.06.2015. The case was rejected in 11th EPCG Committee Meeting of AM-25 held on 11.03.2025, wherein 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 firm may approach the PRC, DGFT under para 2.59 of FTP, 2023.

    Now, the firm vide Review Application has again requested for EOP Extension for 2

years i.e. beyond (6+2 years) in respect of EPCG Authorization No. 0630005372 dated 19.06.2015 under 0% Concessional Duty and in support of their request, the firm has submitted that-

    In support of their request, the firm has stated that they have fulfilled the Export

Obligation within the stipulated periods including the initial 6 year validity and the extended 2 year period.

Case No- 81: M/s Unichem Laboratories Ltd, Mumbai

HQRPRCAPPLY00013408AM25

Subject: Request for allowing of transfer of Capital Goods to other location in respect of

EPCG Authorization No. 0330050586 dated 29.01.2019 under 0% Concessional Duty.

In support of their request, the firm has stated that due to Covid Pandemic situation & in response to developing market demands & emerging business opportunities, they moved their CGs to their GOA Plant in April 2020. When they applied for EPCG Authorization, their GOA plant located at Plot No. 17, 18, Pilerne Industrial Area, pilerna, Bardez, Goa- 403511 was not included in the name of supporting manufacturer address only Ghaziabad Plant C- 31 & 32, Industrial Area, Meerut Road, Ghaziabad , U.P 201003 was mentioned.

    The firm has further stated that they had fulfilled Export Obligation on time and they

had submitted the Installation Certificates for both plants to the RA. 2 Capital Goods out of 4 are installed at the address on the Authorisation and balance 2 out 4 are installed at the address not as per Authorisation.

    As per Installation Certificates dated 08.03.2020 & 02.09.2020 issued by Chartered

Engineer, the machinery was installed at the premises of M/s. Unichem Laboratories Ltd- Plant C- 31 & 32, Industrial Area, Meerut Road, Ghaziabad, U.P- 201003 on 02.03.2020 vie BOE No. 2804750 dated 11.04.2019 & at the premises of M/s. Unichem Laboratories Ltd., Plot No. 17, 18, Pilerne Industrial Area, pilerna, Bardez, Goa- 403511 on 21.09.2020 vie BOE No. 2804750 dated 11.04.2019.

4750 dated 11.04.2019 & at the premises of M/s. Unichem Laboratories Ltd., Plot No. 17, 18, Pilerne Industrial Area, pilerna, Bardez, Goa- 403511 on 21.09.2020 vie BOE No. 2804750 dated 11.04.2019.

a report from RA concerned and copy of IEC from the firm, for further examination on file.

Case No- 82: M/s Ceat Limited, Mumbai

HQREPCGPRAPP00001355AM26

Subject: Request to allow Clubbing of EPCG Authorizations for regularization

purposes in respect 08 EPCG Authorizations Nos. i. 0330025920 dated 30.04.2010 ii. 0330036078 dated 13.06.2013 iii. 0330036175 dated 21.06.2013 iv. 0330036733 dated 05.09.2013 v. 0330037284 dated 21.11.2013 vi. 0330036530 dated 06.08.2013 vii. 0330038340 dated 19.03.2014 viii. 0330036289 dated 04.07.2013

In support of their request the firm has submitted that :-

i. The firm approached to RA, Mumbai for Clubbing of said EPCG authorisations for closing purpose. However, RA, Mumbai rejected their request as per Para 5.27 (f) as “Clubbing would be permitted during valid EOP including extended period.”
ii. The firm has further stated that they have completed the export obligation and excess exports made by 2010 year license. However, due to international market down, continuously their exports went down. The subject eight licenses are issued under 3% & 0% concessional duty and product are same and issued under same policy HBP (RE:2012)/2009-14

Decision: The Committee deliberated upon the case and decided to remand the case back to RA to re-examine and consider the request as envisaged in the para 5.27 of HBP, 2015-20 for regularisation purpose of the subject EPCG authorisations.

Case No- 83: Sterling Technotex Pvt Ltd, Tamilnadu

HQREPCGPRAPP00001352AM26

Subject: Request for Condonation of procedural Lapse of wrong mentioning of EPCG

Authorization No. viz 3530001969 dated 29.08.2006 in SBs for fulfilment of EO against EPCG Authorization No. 3530001953 dated 21.08.2006.

In support of their request, the firm has stated that due to oversight, against 7 SBs, they have mentioned EPCG No. 3530001969 dated 29.08.2006 instead of EPCG Authorization No. 3530001953 dated 21.08.2006.The firm has also stated that none of the Authorizations have been redeemed and none of the SBs have been considered towards fulfilment of EO of any other EPCG Authorizations.

relaxation under Para 2.59 of FTP, 2023 to allow consideration of wrong mention of EPCG Authorization No. towards fulfillment of Specific EO in respect of EPCG Authorization No. 3530001953 dated 21.08.2006, subject to the conditions that the EPCG authorization number mentioned on the Shipping Bills have not been considered against EO fulfilment of EPCG Authorization No. 3530001969 dated 29.08.2006, there is no double counting of exports and payment of a composition fee of Rs. 200/- per ARE/Shipping Bill is made by the firm.

Case No- 84: Greenply Industries Ltd., Kolkata

HQREPCGPRAPP00000468AM23

Subject: Request for condonation of procedural lapse for mentioning wrong EPCG

Authorisation Number on 8 Shipping Bills in respect of their EPCG authorization no. 0230004233 dated 03.06.2009 under 3% Concessional duty. The firm has stated that they have been allowed to include other export products only up to 50% manufactured by the same company/group company as per Para 5.5 of FTP, 2009- 14 and AEO performance of Rs. 9,48,241,119.67 was imposed towards inclusion of other, i.e., "Decorative Laminated Sheets" manufactured by the same company.

    The firm has also stated that they fulfilled 50% of their export obligation by way of

export of "Decorative Laminated Sheets" manufactured by the same company during the first block period of 1-6 years and thereafter company partially fulfilled the balance of the export

obligation during the extended period of 9-10 years through export of the original export product “HDF-MDF Board” for Fob value of USD 1152752.77. In all, considering 50% exports of alternative products made during the first block period, their total exports for fulfillment stands at US$ 2774807.85 of its export obligation. The aforesaid total exports are in fact short of USD 469302.30.

    The firm has stated that they have another 8 S/Bills against export of the same export

product, "HDF-MDF Board" and having a combined FOB Value of USD 469737.10 but due to a procedural lapse of mentioning wrong EPCG Authorization no. 0230004183 dated 07.05.2009 on 8 shipping bills instead of 0230004233 dated 03.06.2009.

combined FOB Value of USD 469737.10 but due to a procedural lapse of mentioning wrong EPCG Authorization no. 0230004183 dated 07.05.2009 on 8 shipping bills instead of 0230004233 dated 03.06.2009. The firm has further stated that that these S/Bills have not been used for EPCG authorization number. 0230004183 dated 03.06.2009 and all 8 shipping bills are draw back shipping bills, which means they are not free bills.

relaxation under Para 2.59 of FTP, 2023 to allow consideration of wrong mention of EPCG Authorization No. towards fulfillment of Specific EO in respect of EPCG Authorization No. 0230004233 dated 03.06.2009, subject to the conditions that the EPCG authorization number mentioned on the Shipping Bills have not been considered against EO fulfilment of EPCG Authorization No. 0230004183 dated 07.05.2009, there is no double counting of exports and payment of a composition fee of Rs. 200/- per ARE/Shipping Bill is made by the firm.

[DGFT= Directorate General of Foreign Trade, DG = Director General, FTP, = Foreign Trade Policy, HBP, v1 = Handbook of Procedure Vol. I, EO = EO, EODC = EO Discharge Certificate, EOP = EO 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. 01/36/218/06/AM-26/EPCG]

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