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Date of Uploading- 19.11.2025

MINUTES OF 5th MEETING OF AM-26 OF THE EPCG COMMITTEE HELD ON OCTOBER 13, 2025, OCTOBER 15, 2025 AND OCTOBER 28, 2025.
Fifth Meeting for AM-26 of the EPCG Committee was held on October 13, 2025, October 15, 2025, and October 28, 2025 under the chairmanship of Shri Abhinav Gupta, 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 * iii. Shri Joy Prakash, Foreign Trade Development Officer, DGFT (* was present on 13.10.2025 and 15.10.2025 only)

 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 Breeze Tools Private Limited, Chennai 2-3 2 Harit Fabtex (India) Private Limited, Maharashtra 3 3 Goan Hotels & Realty Private Limited, Maharashtra 3-4 4 SNJ Breweries Private Limited, Chennai 4 5 M/s Loxim Industries Limited, Ahmedabad 4-5 6 M/s Tasty Bite Eatables Ltd, Pune 5-6 7 M/s Archidply Industries Limited, Gurgaon 6 8 Sri Gururaghavendra Industries, Raichur 6 9-12 Goan Hotels & Realty Private Limited, Maharashtra 6-10 13 Excelus Foodbev Private Limited, Mumbai 10 14 Gayatri Hi-Tech Hotels Limited, Hyderabad 10-12 15 Silverpoint Press Pvt. Ltd, Mumbai 12 16 M/s Green Valliey Industries Limited, Meghalaya 12-13 17 Shreenathji Rasayan Pvt.Ltd, Ahmedabad 13 18 OMP India Pvt Ltd, New Delhi 13 19 M/s Navratan Specialty Chemicals LLP 14 20-21 Buddha Sortex Rice Industries Private Limited, Uttar Pradesh 14-15 22 M/s Lagnam Spintex Limited, Rajasthan 15-20 23 M/s Prabhu Poly Color Limited, West Bengal 20-21 24 M/s Calvintex Wears Limited, Bhilwara 21-22 25-26 Sara Suole Private Limited, Karnataka 22-23 27-32 Goldi Solar Private Limited, Surat 23-28 33 Groz Beckert Asia Private Limited, West Bengal 28-29 34 M/s Gayatri Agro, Maharashtra 29-30 35 M/s Kanchan Apparels, Mumbai 30 36 Elins Switch Boards Private Limited, Bangalore 30-31 37 M/s L.D Suitingspvt Ltd., Bangalore 31-32 38-39 Shree Shivam Silks Private Limited, Maharashtra 32-33 40 Jaquar and Company Private Limited, Haryana 33 41

Limited, Bangalore 30-31 37 M/s L.D Suitingspvt Ltd., Bangalore 31-32 38-39 Shree Shivam Silks Private Limited, Maharashtra 32-33 40 Jaquar and Company Private Limited, Haryana 33 41 Continental Furnishers Private Limited, Delhi 33-35 42-46 M/s EPL Limited, Mumbai 35-38

47 M/s FDC Limited, Himachal Pradesh 38 48 M/s Viceroy Hotels Limited, Hyderabad 38-39 49 M/s River Diamonds And Jewels Company Limited, Mumbai 39-40 50 M/s Sudhir Brothers, Mumbai 40 51-52 Mahaveer Yarns Private Limited , Maharashtra 40-41 53 Atharva Poly-Plast Limited, Maharashtra 41-42 54 Sara Suole Private Limited, Karnataka 42-43 55-58 M/s Nagreeka Exports Ltd., Kolkata 43-47 59 M/s Baba Agro Food Limited, Jharkhand 47-48 60 Sumangal Silk Mills Pvt Ltd, Mumbai 48 61 M/s Aastha Textile, Surat 48-49 62 United Carbon Solution Pvt Ltd, Tamilnadu 49-50 63 M/s Nagreeka Exports Ltd., Maharashtra 50 64 Tarachand Impex Private Limited, Gujarat 50-51 65 M/s Stanley OEM Sofas Ltd, Bangalore 51 66 Ortho Max Manufacturing Company Private Limited, Gujarat 52 67 Shelar Properties Private Limited, Mumbai 52-53 68 M/s Srivasavi Adhesive Tapes Limited, Karnataka 53 69 Mother India Agro foods Private Limited, Bihar 53-54 70 M/s Raj Enterprises, Mumbai 54-55 71 Goodwill Fabrics Private Limited, Karnataka 55 72 M/s Saroj Food Industries, Karnataka 55-56 73 M/s Raviraj Industries, Nashik 56 74 Oscar Medicare Private Limited, Delhi 56-57 75-76 M/s Nagreeka Exports Ltd., Maharashtra 57-59 77

2 M/s Saroj Food Industries, Karnataka 55-56 73 M/s Raviraj Industries, Nashik 56 74 Oscar Medicare Private Limited, Delhi 56-57 75-76 M/s Nagreeka Exports Ltd., Maharashtra 57-59 77 Buddha Sortex Rice Industries Private Limited, Uttar Pradesh 59-62 78 Samarth Aircon Private Limited, Mumbai 62-63
79-83 M/s Ecron Acunova Limited, Karnataka 63-66 84 M/s Shankar Packagings Limited, Mumbai 66 85 M/s Umiya Textile Pvt. Ltd, Nagpur 66-67 86 M/s Millennium Enterprise, Mumbai
67-68 87 M/s. Mulberry Silks Limited, Bengaluru 68-69 88 Sri Venkatalaxmi Ginning & Pressing Factory, Karatagi 69 89 TRDP Happy World Pvt. Ltd New Delhi 69-70 90-92 Dayal Products Private Limited, Bihar 70-72 93 M/s Sabyasachi Calcutta LLP, Kolkata 72 94 M/s Ganesh Fishnets, Tamil Nadu 72-73 95 Ashok Iron Works Private Limited, Belgaum 73 96 M/.s Tata Steel Limited, Kolkata 73-74

Case No- 01: Breeze Tools Private Limited, Chennai

HQRPRCAPPLY00000646AM26

Subject: Request for Allowance of Third Party Deemed Export against the EPCG

authorization No. 3130008272 dated 24.10.2014.

The firm was granted a Personal hearing but none appeared on their behalf

Decision: The Committee deliberated upon the case and decided to grant one last opportunity of Personal hearing to the firm. Accordingly, the case stands deferred.

Case No- 02: Harit Fabtex (India) Private Limited, Maharashtra

HQRPRCAPPLY00001051AM26

Subject: Requested for 1st Block Extension in respect of EPCG Authorization

No. 0330038402 dated 25.03.2014 under 0% Concessional duty.

The firm has stated that they have fulfilled 100% export obligation as per terms and conditions specified in the FTP except completion of exports of the first block. 2. The firm has also stated that they have submitted an application for redemption to RA Mumbai. However, they denied for the same stating that they have not completed export obligation of first block on time also not applied for 1st block Extension.

Decision: 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 composition fee as per policy provisions and late fee of Rs. 10,000/- . This has the approval of DG, DGFT.

Case No- 03: Goan Hotels & Realty Private Limited, Maharashtra

HQREPCGPRAPP00001479AM26

Subject: Request for

i. Extension in Block-wise EO period ii. Extension of the Original EO period from 8 to 10 years, i.e., from 01/03/2019 to 01/03/2021 and iii. Extension of the EO period under Public Notice No. 53 dated 20.01.2023 In respect of EPCG Authorization No. 0330028827 dated 01.03.2011 under 3% Concessional duty.

The firm has submitted that their organization has experienced significant manpower attrition across various departments, including the Import and Finance Departments. This led to improper handover and loss of continuity in documentation and internal communication. Consequently, due to the unavailability of the concerned official who was handling EPCG-related matters, they inadvertently failed to apply for the Block-wise and Export Obligation (EO) extensions within the prescribed timelines. They have sufficient foreign exchange earnings available, which were eligible to be counted towards fulfilling the Export Obligation under the said Licence.
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

ttee 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 composition fee as per policy provisions and late fee of Rs. 10,000/- per authorisation.
In respect of 2nd request: The Committee deliberated upon the case and decided to Condonation of delay in approaching RA for EO extension for 2 years (from 8th 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/-.
This has the approval of DG, DGFT

In respect of 3rd request: The Committee deliberated upon the case and decided to advise the firm to approach RA for Extension of Export Obligation Period beyond 10 years in terms of Public Notice No. 53 dated 20.01.2023 where extension is permitted on account of COVID.

Case No- 04: SNJ Breweries Private Limited, Chennai

HQREPCGPRAPP00000542AM23

Subject: Request for 6 years EOP Extension from date of endorsement in

respect of EPCG Authorization No. 0430013087 dated 26.11.2013 under 0% Concessional Duty.

The firm has stated that they had obtained subject EPCG Authorization for import of machinery for setting up Canning line for producing beer in can for export and domestic market. The firm stated that they couldn’t fulfill their 100% EO in stipulated time due to restrictions imposed by Tamil Nadu government on export of Beer manufactured in state till 25.10.2017. 2. Firm further stated that License was granted by Tamil Nadu government to export beer out of Tamil Nadu and other foreign countries to them on 07.02.2018. After approval the firm stated that they had commenced exporting beer to Singapore, Australia, Bahrain and UAE and exports of Rs. 5.00 crores were achieved within short span of validity. The firm had requested RA Chennai on 19.11.2019 to grant them 6 years EOP Extension from the date of export of beer was permitted from state of Tamil Nadu i.e. 26.10.2017. 3. The firm further stated that customs department did not allow them to mention subject EPCG license on the shipping bills due to the fact that license is expired. RA Chennai did not accept their request and instructed them to approach EPCG Committee on 29.03.2022. The firm further stated Covid-19 pandemic hampered their activities and caused hardships financially. Decision: After due deliberation on the request of the firm, the Committee decided to defer the case for further examination.

Case No- 05: M/s Loxim Industries Limited, Ahmedabad

HQREPCGPRAPP00001508AM26

Subject: Request for transfer of EPCG Authorization from Loxim Industries

Limited to Lati Loxim Thermoplastics Private Limited in respect of EPCG Authorization No. 0831006250 dated 14.10.2022 under 0% Concessional duty.

The firm has submitted that:

i. The business operations of Loxim Industries Limited have been transferred to Lati-Loxim Thermoplastics Private Limited through slump sale executing Business Transfer Agreement on 30th March 2025 with Business Transfer Closing date 9th June 2025. ii. Loxim Industries Limited was granted an EPCG Authorization No. 0831006250 dated 14.10.2022 for the import of NGR Recycling Machine, Model S: GRAN 105-100 VV UWP with accessories. The license facilitated a duty saving of Rs. 1,33,69,379.00, against Bill of Entry No. 2955326 dated 19.10.2022. As per FTP guidelines, the export obligation is six times the duty saved, amounting to Rs. 8,02,16,274.00 or USD 9,73,498.47 to be fulfilled within six years. iii. Exports worth USD 2,82,656.68 have been completed. The remaining export obligation of USD 6,90,841.79 will be fulfilled by Latiloxim Thermoplastics Private Limited

DG for relaxation under Para 2.59 of FTP, 2023 to accept the transfer of EPCG authorization No. 0831006250 dated 14.10.2022 from M/s. Loxim Industries Limited to M/s Lati Loxim Thermoplastics Private Limited on account of slump sale subject to the following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of M/s.

imited to M/s Lati Loxim Thermoplastics Private Limited on account of slump sale subject to the following conditions :-
i. Average export obligation (AEO) shall be re-fixed by adding AEO of M/s. Lati Loxim Thermoplastics Private Limited for same and similar products on date of acquisition.
ii. M/s. Lati Loxim Thermoplastics Private Limited also shall execute necessary Bond and Bank Guarantees with Customs Authorities for fulfilment of Export Obligation.

Case No- 06: M/s Tasty Bite Eatables Ltd, Pune

HQRPRCAPPLY00001024AM26

Subject: Request for Condonation of Excess Duty saved value above 10% in

respect of EPCG Authorization No. 3130010603 dated 01.01.2019 under 0% Concessional Duty.

The firm has stated that while clearing their consignment under EPCG, Custom has debited duty saved value above 10% (i.e. 14.44%) as prescribed in para 5.16(a) of FTP. They came to know about this error at the time of filling the application for EODC. The firm has further stated that they have fulfilled their export obligation as per the actual duty saved amount (i.e. Rs. 35,12,993) and Duty saved value as per Authorization was (Rs. 30,69,645.00).

Decision: The Committee deliberated upon the case and decided to defer the case to call for a factual report from the concerned jurisdictional Customs (Preventive) Commissionerate for further examination.

Case No- 07: M/s Archidply Industries Limited, Gurgaon

HQRPRCAPPLY00001523AM26

Subject: Request for Regularization of excess duty credit utilized more than 10%

in respect of EPCG Authorization No. 0530173136 dated 10.10.2018 and 0530175985 dated 05.06.2020 under 0% Concessional Duty.

The firm has stated that they have inadvertently utilized duty benefits exceeding the permitted 10% variation as prescribed under Para 5.12 of the FTP. The excess duty utilization occurred due to the following genuine and bona fide reasons:

a. Multiple Imports Across Different Time Periods: The imports under the said licence were executed through various consignments over a period of time. Due to operational and logistical reasons, duty amounts were not monitored cumulatively in real time. b. System Did Not Restrict Usage: The Customs ICEGATE system and EPCG ledger did not raise any objection or restrict the import entries at the time of clearance, allowing to proceed with the imports. c. Submission of Enhanced Bond: They had submitted a bond covering the enhanced amount of duty, thereby securing the government's interest in full. d. Fulfillment of EO on Actual Duty Saved: They have already fulfilled the export obligation corresponding to the actual duty saved amount, including the excess, and have the necessary shipping bills and E-BRCs to substantiate.

Case No- 08: Sri Gururaghavendra Industries, Raichur

HQRPRCAPPLY00001067AM26

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

No. 0730013880 dated 21.10.2014 under 0% Concessional Duty.

In support of their request, the firm has stated that they have fully completed the Export Obligation within the 2nd block of the EO period, within the overall validity of the license. They have further stated that the validity of 1st block was 20.10.2018 and due to ignorance of the specific procedural requirements, they did not apply for the 1st block-wise extension within the stipulated time.
approaching the RA for extension in block-wise EOP within the prescribed time period. This shall be subject to payment of composition fee as per policy provisions and late fee of Rs. 10,000/-.

Case No- 09: Goan Hotels & Realty Private Limited, Maharashtra

HQREPCGPRAPP00001483AM26
i. Extension in Block-wise EO period, ii. Extension of the Original EO period from 8 to 10 years, i.e., from 15.02.2019 to 15.02.2021 and iii. Extension of the EO period under Public Notice No. 53 dated 20.01.2023 In respect of EPCG Authorization No. 0330028677 dated 15.02.2011 under 3% Concessional duty.

Decision:
policy provisions and late fee of Rs. 10,000/-.
Condonation of delay in approaching RA for EO extension for 2 years (from 8th 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/-.

advise the firm to approach RA for Extension of Export Obligation Period beyond 10 years in terms of Public Notice No. 53 dated 20.01.2023 where extension is permitted on account of COVID.

Case No- 10: Goan Hotels & Realty Private Limited, Maharashtra

HQREPCGPRAPP00001480AM26
i. Extension in Block-wise EO period, ii. Extension of the Original EO period from 8 to 10 years, i.e., from 30/03/2019 to 30/03/2021 and

iii. Extension of the EO period under Public Notice No. 53 dated 20.01.2023 In respect of EPCG Authorization No. 0330029155 dated 30.03.2011 under 3% Concessional duty.

advise the firm to approach RA for Extension of Export Obligation Period beyond 10 years in terms of Public Notice No. 53 dated 20.01.2023 where extension is permitted on account of COVID.

Case No- 11: Goan Hotels & Realty Private Limited, Maharashtra

HQREPCGPRAPP00001478AM26
i. Extension in Block-wise EO period, ii. Extension of the Original EO period from 8 to 10 years, i.e., from 30/03/2019 to 30/03/2021 and iii. Extension of the EO period under Public Notice No. 53 dated 20.01.2023 In respect of EPCG Authorization No. 0330029159 dated 30.03.2011 under 3% Concessional duty.

The firm has submitted that their organization has experienced significant manpower attrition across various departments, including the Import and Finance

Departments. This led to improper handover and loss of continuity in documentation and internal communication. Consequently, due to the unavailability of the concerned official who was handling EPCG related matters, they inadvertently failed to apply for the Block-wise and EO extensions within the prescribed timelines. They have sufficient foreign exchange earnings available, which were eligible to be counted towards fulfilling the EO under the said Licence.

advise the firm to approach RA for Extension of Export Obligation Period beyond 10 years in terms of Public Notice No. 53 dated 20.01.2023 where extension is permitted on account of COVID.

Case No- 12: Goan Hotels & Realty Private Limited, Maharashtra

HQREPCGPRAPP00001484AM26
i. Extension in Block-wise EO period, ii. Extension of the Original EO period from 8 to 10 years, i.e., from 16/05/2019 to 16/05/2021 and iii. Extension of the EO period under Public Notice No. 53 dated 20.01.2023 In respect of EPCG Authorization No. 0330029481 dated 16.05.2011 under 3% Concessional duty. The firm has submitted that their organization has experienced significant manpower attrition across various departments, including the Import and Finance Departments. This led to improper handover and loss of continuity in documentation and internal communication. Consequently, due to the unavailability of the concerned official who was handling EPCG related matters, they inadvertently failed to apply for the Block-wise and EO extensions within the prescribed timelines. They have sufficient foreign exchange earnings available, which were eligible to be counted towards fulfilling the EO under the said Licence. Decision:

policy provisions and late fee of Rs. 10,000/-.
Condonation of delay in approaching RA for EO extension for 2 years (from 8th 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/-.

advise the firm to approach RA for Extension of Export Obligation Period beyond 10 years in terms of Public Notice No. 53 dated 20.01.2023 where extension is permitted on account of COVID.

Case No- 13: Excelus Foodbev Private Limited, Mumbai

HQREPCGPRAPP00001511AM26

Subject: Request for 2 Years EOP extension i.e. 12+2 years in respect of EPCG

Authorization No. 3130006541 dated 26.04.2012 under 3% Concessional duty.

The firm has submitted that due to the unforeseen disruptions caused by the COVID-19 pandemic, they were unable to complete the export obligation within the stipulated period. The initial EOP of the EPCG Authorization is 12 Years.

Decision: The Committee further deliberated upon the case and decided to Condonation of delay in approaching RA for EO extension for 2 years (from 12th year to 14th year). This shall be subject to payment of composition fee as per policy provisions 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- 14: Gayatri Hi-Tech Hotels Limited, Hyderabad

HQREPCGPRAPP00000106AM25

Subject: Request for EOP Extension i.e. beyond 8+2 years in respect of 57 EPCG

Authorization Nos. under 03% Concessional Duty. S. No. License Number Date of Issuance S. No. License Number Date of Issuance 1 0930006012 7-Jul-10 30 0930007121 24-May-11 2 0930006053 21-Jul-10 31 0930007122 24-May-11 3 0930006100 6-Aug-10 32 0930007273 13-Jul-11

4 0930006102 6-Aug-10 33 0930007275 13-Jul-11 5 0930006099 6-Aug-10 34 0930007274 13-Jul-11 6 0930006098 6-Aug-10 35 0930007272 13-Jul-11 7 0930006101 6-Aug-10 36 0930007284 14-Jul-11 8 0930006115 10-Aug-10 37 0930007460 14-Sep-11 9 0930006118 11-Aug-10 38 0930007477 16-Sep-11 10 0930006186 24-Aug-10 39 0930007600 1-Nov-11 11 0930006209 26-Aug-10 40 0930007605 1-Nov-11 12 0930006210 26-Aug-10 41 0930007602 1-Nov-11 13 0930006287 24-Sep-10 42 0930007653 14-Nov-11 14 0930006285 24-Sep-10 43 0930007654 14-Nov-11 15 0930006286 24-Sep-10 44 0930007675 18-Nov-11 16 0930006318 1-Oct-10 45 0930007752 15-Dec-11 17 0930006472 23-Nov-10 46 0930007864 23-Jan-12 18 0930006473 23-Nov-10 47 0930007914 8-Feb-12 19 0930006675 12-Jan-11 48 0930008047 22-Mar-12 20 0930006674 12-Jan-11 49 0930007604 1-Nov-11 21 0930006673 12-Jan-11 50 0930006884 4-Mar-11 22 0930006721 27-Jan-11 51 0930006966 5-Apr-11 23 0930006806 18-Feb-11 52 0930007247 6-Jul-11 24 0930006883 4-Mar-11 53 0930007464 15-Sep-11 25 0930006882 4-Mar-11 54 0930007913 8-Feb-12 26 0930006885 4-Mar-11 55 0930007601

23 0930006806 18-Feb-11 52 0930007247 6-Jul-11 24 0930006883 4-Mar-11 53 0930007464 15-Sep-11 25 0930006882 4-Mar-11 54 0930007913 8-Feb-12 26 0930006885 4-Mar-11 55 0930007601 1-Nov-11 27 0930006931 22-Mar-11 56 0930007762 16-Dec-11 28 0930007123 24-May-11 57 0930008048 22-Mar-12 29 0930007120 24-May-11

i. The firm has stated that they have taken 98 EPCG Authorization, out of which EODC has been issued for 26 licenses. ii. The firm further stated that the hotel industry in Hyderabad has experienced a notable decline in both occupancy rates and average room rates (ARR) during the years 2012-13 and 2013-14. This downturn can be attributed largely to the agitation for a separate Telangana State. iii. The firm also stated that the political unrest and uncertainty surrounding the statehood movement created an atmosphere that deterred business travelers and tourists alike from visiting Hyderabad. Due to which the hotels in the city struggled to maintain high occupancy levels and this also lowered the ARR.

    The firm was asked to furnish the details for the extension. Now, vide email

dated 13.08.24, the firm has stated that they have requested for EOP Extension upto 30.09.2026 for all the 57 EPCG Authorizations.

d to furnish the details for the extension. Now, vide email dated 13.08.24, the firm has stated that they have requested for EOP Extension upto 30.09.2026 for all the 57 EPCG Authorizations.

    The case was considered in the 8th EPCG Committee Meeting of AM-25 held

on 28.10.2024, wherein the firm was given an opportunity for PH, and the firm stated that the hotel industry in Hyderabad has experienced a notable decline in both occupancy rates and average room rates (ARR) during the years 2012-13 and 2013- 14. This downturn can be attributed largely to the agitation for a separate Telangana

state. They also stated that there were two incidents of fire in the hotel which also led to the slowdown in overall activities. The decision of the 8th EPCG Committee meeting of AM-25 is as under:

“After deliberation on the request of the firm, the Committee decided to defer the case with the directions to the firm to send written submissions giving details of the fire incidents, decline in the occupancy rates of the hotel industry etc.”

    In view of the above, the firm, vide email dated 07.11.2024 have furnished the

representation with details of the fire incidents, decline in the occupancy rates of the hotel industry.
5. The case was considered in the 9th EPCG Committee Meeting of AM-25 held on 18.12.2024.

ntation with details of the fire incidents, decline in the occupancy rates of the hotel industry.
5. The case was considered in the 9th EPCG Committee Meeting of AM-25 held on 18.12.2024. The decision of which is as under:

“The Committee deliberated upon the case and decided to defer the case for further examination.” approaching RA for EO extension for 2 years (from 10th year to 12th 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 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- 15: Silverpoint Press Pvt. Ltd, Mumbai

HQREPCGPRAPP00000453AM25

Subject: Request for Wavier of Export Obligation in Dollar Terms in respect of

EPCG Authorization No. 0330019547 dated 24.03.2008 under 05% Concessional Duty.

The firm was granted a Personal hearing but none appeared on their behalf Decision: The Committee deliberated upon the case and decided to defer it as the applicant did not appear before EPCG Committee for Personal Hearing to explain their case. The firm is granted one last opportunity to attend the PH.

Case No- 16: M/s Green Valliey Industries Limited, Meghalaya

HQREPCGPRAPP00001421AM26

Subject: Request for Granting the Closure application through Amnesty Scheme

P.N. 2 2023 dated 17.04.2023 in respect of EPCG Authorization No. 0230002888 dated 08.01.2008.

The firm was granted a Personal hearing but none appeared on their behalf

Decision: The Committee deliberated upon the case and decided to defer it as the applicant did not appear before EPCG Committee for Personal Hearing to explain their case. The firm is granted one last opportunity to attend the PH.

Case No- 17: Shreenathji Rasayan Pvt.Ltd, Ahmedabad

HQREPCGPRAPP00001496AM26

Subject: Request for EOP Extension for 2 years i.e. beyond (6+2 years+ Covid)

from the date of endorsement in respect of EPCG Authorization Nos. 0830007714 dated 05.11.2015, 0830008104 dated 04.03.2016 & 0830008453 dated 21.06.2016 under 0% Concessional Duty.

Case No- 18: 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 fulfilment of EO in respect of EPCG Authorization No. 0530163004 dated 02.07.2014 under 0% Concessional Duty.
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 above subject EPCG License.

    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.” 3. Accordingly, CLA New Delhi was asked vide email dated 20.02.2025 to submit the report on the above mentioned subject and CLA vide their email dated 19.03.2025 has furnished the same. 4. The case was once again considered in the 2nd EPCG Committee Meeting of AM-26 held on 22.05.2025.

ove mentioned subject and CLA vide their email dated 19.03.2025 has furnished the same. 4. The case was once again considered in the 2nd EPCG Committee Meeting of AM-26 held on 22.05.2025. The decision is reproduced below: “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”
to call for copy of a fresh Chartered Engineer Certificate from the firm establishing the nexus between the imported machinery and the export products, within a period of 15 days from the date of uploading of the Minutes.

Case No-19: M/s Navratan Specialty Chemicals LLP

01/36/218/58/AM-25/EPCG

Subject: Request for Condonation of shortfall up to 5% export obligation arising

out of duty saved amount in respect of EPCG Authorization No. 0830005054 dated 11.09.2012 under zero duty EPCG Scheme.

Case No-20: Buddha Sortex Rice Industries Private Limited, Uttar Pradesh

HQREPCGPRAPP00001526AM26

Subject: Request for EOP Extension for 2 years (i.e. upto 27.10.2022) in respect

of EPCG Authorization No. 1530001097 dated 27.10.2014 under 0% Concessional duty. The firm has submitted that they have imported Capital Goods under the EPCG scheme with an obligation to export 6 times of the duty saved in 6 years, where they were supposed to export 50% in the 1st Block of 4 years and the rest 50% in the 2nd Block of 2 years as per Exim Policy. They could not fulfil export obligation due to the unfavorable market situation of the required 100% of the total EO within the EOP.
approaching RA for EO extension for 2 years (from 6th year to 8th year) on payment of composition fee or imposition of additional EO in terms of Para 5.11 of HBP, 2009-14 and late fee of Rs.10,000/- The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

Case No-21: Buddha Sortex Rice Industries Private Limited, Uttar Pradesh

HQREPCGPRAPP00001525AM26

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

No. 1530001097 dated 27.10.2014 under 0% Concessional duty.

The firm has submitted that they have imported Capital Goods under the EPCG scheme with an obligation to export 6 times of the duty saved in 6 years, where they were supposed to export 50% in the 1st Block of 4 years and the rest 50% in the 2nd Block of 2 years as per Exim Policy. They could not export due to the unavoidable reason the required 50% of the total export obligation in the 1st Block of 4 years. They have paid the requisite fee of Rs.2000/-.
approaching the RA for extension in block-wise EOP within the prescribed time period. This shall be subject to payment of composition fee as per policy provisions and late fee of Rs. 10,000/-.

Case No-22: M/s Lagnam Spintex Limited, Rajasthan

HQREPCGPRAPP00001423AM26

Subject: Request for to Review their case condonation of delay in submitting

installation certificate in respect of 27 EPCG Authorizations Nos. under zero Concessional duty.

In support of the request, the firm has stated as under :-

i. The firm has stated that they had duly obtained the installation certificate for the capital goods imported under EPCG authorizations within the time frame prescribed under Para 5.04 of the HBP. However, due to an unintentional and genuine oversight, the same could not be submitted to your esteemed office within the prescribed period.
ii. The firm has further stated that at the relevant time, their internal team managing import documentation and EPCG compliance had focused primarily on ensuring timely clearance and installation of the imported machinery to sustain uninterrupted business operations. The imported capital goods have been installed at their premises and have been fully utilized for the intended purpose as per the declarations made in the EPCG authorization. Furthermore, they have confirmed that the export obligations under the said EPCG licenses have also been fulfilled in accordance with the relevant policy provisions

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

Sr. No. EPCG Licence No.

ave also been fulfilled in accordance with the relevant policy provisions

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

Sr. No. EPCG Licence No. IC Date Bill of Entry & Date Date of Installation 1 1330005979 dated 28.09.2018 25.06.2019 9566598 dated 08.01.2019 15.03.2019 9768635 dated 23.01.2019 28.03.2019 2866340 dated 16.04.2019 31.05.2019 2 1330005981 dated 28.09.2018 30.04.2019 MD180601 dated 19.12.2018 28.03.2019 MD180685 dated 28.01.2019 MD180809 dated 06.03.2019 MD180702 dated 31.01.2019 MD180636 dated 29.12.2018 28.03.2019 MD180685 dated 28.01.2019 MD180634 dated 28.12.2018

MD180643 dated 31.12.2018 MD180695 dated 29.01.2019 MD180702 dated 31.01.2019 MD180825 dated 09.03.2019 3 1330005984 dated 28.09.2018 15.03.2019 2471 dated 23.11.2018 28.02.2019 2423 dated 20.11.2018 2256 dated 30.10.2018 2858 dated 28.12.2018 2917 dated 12.01.2019 2995 dated 21.01.2019 3061 dated 24.01.2019 3070 dated 25.01.2019 3077 dated 25.01.2019 3102 dated 28.01.2019 3170 dated 31.01.2019 3140 dated 30.01.2019 2733 dated 15.12.2018 28.02.2019 2514 dated 28.11.2018 2571 dated 30.11.2018 2576 dated 30.11.2018 3200 dated 02.02.2019 28.02.2019 3301 dated 15.02.2019 4 1330005987 dated 03.10.2018 29.03.2019 8687944 dated 31.10.2018 17.12.2018 9862140 dated 30.01.2019 14.02.2019 2368831 dated 11.03.2019 20.03.2019 5 1330005988 dated 03.10.2018 30.04.2019 11100015340 dated 25.01.2019 15.02.2019 11100016281 dated 22.02.2019

862140 dated 30.01.2019 14.02.2019 2368831 dated 11.03.2019 20.03.2019 5 1330005988 dated 03.10.2018 30.04.2019 11100015340 dated 25.01.2019 15.02.2019 11100016281 dated 22.02.2019 07.03.2019 11100016643 dated 07.03.2019 23.03.2019 11100014692 dated 29.12.2018 25.01.2019 11100014696 dated 29.12.2018 25.01.2019 11100015833 dated 08.02.2019 28.02.2019 11100016669 dated 08.03.2019 23.03.2019 11100016722 dated 08.03.2019 23.03.2019

11100015235 dated 23.01.2019 15.02.2019 11100016281 dated 22.02.2019 07.03.2019 11100016643 dated 07.03.2019 23.03.2019 11100015153 dated 18.01.2019 15.02.2019 11100015154 dated 19.01.2019 15.02.2019 11100015155 dated 19.01.2019 15.02.2019 11100015947 dated 15.02.2019 07.03.2019 11100015976 dated 14.02.2019 07.03.2019 11100016981 dated 19.03.2019 15.04.2019 11100017120 dated 22.03.2019 15.04.2019 11100017142 dated 22.03.2019 15.04.2019 11100017144 dated 23.03.2019 15.04.2019 11100015156 dated 19.01.2019 15.04.2019 6 1330006085 dated 09.01.2019 25.02.2019 9778949 dated 24.01.2019 15.02.2019 7 1330006092 dated 11.01.2019 20.04.2019 G1057 dated 20.03.2019 13.04.2019 G930 dated 04.02.2019 26.02.2019 8 1330006112 dated 01.02.2019 06.07.2019 3655116 dated 14.06.2019 27.06.2019 9 1330006113 dated 01.02.2019 28.05.2019 2275 dated 29.03.2019 27.04.2019 3433 dated 05.02.2019 27.04.2019 3573 dated 15.02.2019 27.04.2019 3630 dated 20.02.2019 27.04.2019 3690 dated 25.02.2019 27.04.2019 4105 dated 28.03.2019 27.04.2019

29.03.2019 27.04.2019 3433 dated 05.02.2019 27.04.2019 3573 dated 15.02.2019 27.04.2019 3630 dated 20.02.2019 27.04.2019 3690 dated 25.02.2019 27.04.2019 4105 dated 28.03.2019 27.04.2019 4140 dated 30.03.2019 27.04.2019 154 dated 15.04.2019 27.04.2019 165 dated 16.04.2019 27.04.2019 3434 dated 05.02.2019 19.02.2019 3435 dated 05.02.2019 02.05.2019 3993 dated 20.03.2019 02.05.2019 4045 dated 25.03.2019 02.05.2019 0093 dated 09.04.2019 02.05.2019 00156 dated 15.04.2019 02.05.2019 181 dated 18.04.2019 02.05.2019 4091 dated 27.03.2019 10.05.2019

180 dated 18.04.2019 10.05.2019 271 dated 26.04.2019 10.05.2019 3432 dated 05.02.2019 22.05.2019 095 dated 09.04.2019 22.05.2019 267 dated 26.04.2019 22.05.2019 316 dated 01.05.2019 22.05.2019 379 dated 07.05.2019 22.05.2019 10 1330006193 dated 01.05.2019 10.08.2019 SAF/19010041 dated 15.07.2019 30.07.2019 SAF/19010042 dated 16.07.2019 30.07.2019 SAF/19010043 dated 17.07.2019 30.07.2019 SAF/19010044 dated 17.07.2019 30.07.2019 SAF/19010045 dated 19.07.2019 30.07.2019 SAF/19010046 dated 22.07.2019 30.07.2019 11 1330005978 dated 28.09.2018 15.05.2019 2349652 dated 09.03.2019 30.04.2019 2472315 dated 18.03.2019 30.04.2019 2829623 dated 13.04.2019 30.04.2019 9315407 dated 19.12.2018 30.04.2019 9314827 dated 19.12.2018 30.04.2019 12 1330005835 dated 04.05.2018 30.09.2019 8579720 dated 24.10.2018 30.11.2018 8803967 dated 12.11.2018 31.12.2018 2094354 dated 18.02.2019 31.03.2019 9137269 dated 06.12.2018 31.01.2019

30005835 dated 04.05.2018 30.09.2019 8579720 dated 24.10.2018 30.11.2018 8803967 dated 12.11.2018 31.12.2018 2094354 dated 18.02.2019 31.03.2019 9137269 dated 06.12.2018 31.01.2019 3280018 dated 17.05.2019 30.06.2019 4274188 dated 29.07.2019 31.08.2019 13 1330005983 dated 28.09.2018 16.02.2019 MD180607 dated 21.12.2018 27.01.2019 MD180598 dated 18.12.2018 27.01.2019 MD180589 dated 15.12.2018 27.01.2019 MD180660 dated 10.01.2019 27.01.2019

MD180631 dated 27.12.2018 27.01.2019 MD180675 dated 21.01.2019 27.01.2019 MD180610 dated 20.01.2019 27.01.2019 MD180645 dated 31.12.2018 27.01.2019 MD180683 dated 24.01.2019 27.01.2019 14 1330005982 dated 28.09.2018 11.06.2019 PEL/1006657 dated 29.12.2018 30.01.2019 PEL/1006699 dated 12.03.2019 31.03.2019 PEL/1006811 dated 17.04.2019 30.04.2019 INM/00027 dated 26.05.2019 05.06.2019 TEGI/1281/18-19 dated 24.01.2019 31.01.2019 TEGL/1488/18-19 dated 09.03.2019 31.03.2019 15 1330006057 dated 19.12.2018 30.06.2019 1962 dated 06.02.2019 15.05.2019 18190969 dated 01.02.2019 15.05.2019 19200035 dated 14.04.2019 15.05.2019 19200076 dated 30.04.2019 15.05.2019 19200005 dated 02.04.2019 15.05.2019 18190988 dated 08.02.2019 15.05.2019 19200050 dated 18.04.2019 15.05.2019 18190958 dated 30.04.2019 15.05.2019 18181164 dated 31.03.2019 15.05.2019 19200035 dated 14.04.2019 15.05.2019 56 dated 05.01.2019 15.05.2019 131910143 dated 18.06.2019 25.06.2019 16 1330006058 dated 19.12.18 06.07.2019 3622024

dated 31.03.2019 15.05.2019 19200035 dated 14.04.2019 15.05.2019 56 dated 05.01.2019 15.05.2019 131910143 dated 18.06.2019 25.06.2019 16 1330006058 dated 19.12.18 06.07.2019 3622024 dated 12.06.2019 30.06.2019

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/- per authorization and submission of installation certificate. RA to verify that no ECA/DRI/Customs action is pending.

Case No-23: M/s Prabhu Poly Color Limited, West Bengal

HQREPCGPRAPP00001471AM26

Subject: Request for Condonation of delay in submission installation certificate

in respect of EPCG Authorization No. 0230013075 dated 22.05.2018 under 0% Concessional duty.

The firm has submitted that :-

i. They have submitted their application for redemption of EPCG Authorisation No. 0230013075 Dated 22.05.2018 (File no. 02/21/021/00063/AM19) on 04.10.2024 along with the required installation certificate to RA office. On 08.10.2024 RA Kolkata has issued a discrepancy stating Acknowledgement receipt is required to be submitted as an evidence, if submitted earlier, or alternatively a composition fee is required to be paid as per P.N. 15/2024-2025 dated 25.07.2024 towards delay in submission of Installation certificate. ii. They were not able to locate any other evidence of submission of the installation certificate, including the Acknowledgement receipts, hence they paid a composition fees of Rs. 30000.00 as per P.N. 15/2024- 2025 dated 25.07.2024 vide E-Payment receipt File No. KOLPYMTXEMPS00000913AM25 dated 02.01.2025 towards delay submission of Installation certificate.
iii. R.A Kolkata issued a second discrepancy on 03.01.2025 stating that their submission of installation is not covered under P.N. 15 dated 25.07.2024 as they have submitted the installation certificate to RA on 04.10.2024, i.e., after expiry of the E.O period. They further requested us to approach EPCG Committee for condonation of delay in submission certificate. iv. They had fulfilled 75% of their EO within 3 Years.

e., after expiry of the E.O period. They further requested us to approach EPCG Committee for condonation of delay in submission certificate. iv. They had fulfilled 75% of their EO within 3 Years. All licencing matters were looked after by previous export manager who was seriously ill and in disposed during and after the Covid period and finally left their organization in 2022. They engaged another qualified person on the said position, but he seems to be unaware of the fact that the installation certificate of the instant Authorization was yet to submit. v. Finally, at the time of redemption they could not find any evidence towards submission of installation previously, they did the same at the time of redemption.

Sl. No. Authorization & Date BOE No. & Date Date of Installation Date of Issue of IC 1 0230013075 dated 22.05.2018 7873837 dated 01.09.2018 21.09.2018 15.11.2018

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- 24: M/s Calvintex Wears Limited, Bhilwara

HQRPRCAPPLY00001057AM26

i. Block-wise EOP Extension ii. EOP Extension 3 Years 6 Months and iii. Condonation of Delay in Submission of Installation Certificate In respect of EPCG Authorization No. 1330006088 dated 10.01.2019 under zero Concessional duty.

The firm has submitted that their company is a labour-intensive unit engaged in the manufacturing of readymade garments using various blends like cotton, Polyester and viscose. They currently employ over 400 skilled and semi-skilled workers, significantly contributing to rural employment and economic upliftment in their region. After receiving the license, their initial focus was on import, installation and commissioning of the machinery, as well as product development and quality testing to ensure compliance with international standards. These efforts were aimed at building a foundation for consistent and high-quality exports.

    Unfortunately, their progress was interrupted by the unforeseen outbreak of

the Covid-19 pandemic from April, 2020 to September, 2021 they faced the following challenges : a. Nationwide and global lockdowns, which caused complete factory shutdowns. b. Cancellation and deferment of buyer orders due to economic uncertainty. c. Worker migration and severe labour shortages. d. Supply chain disruption, shortage of containers, and sharp increases in freight costs. e. Financial constraints and lack of working capital. 3.

Worker migration and severe labour shortages. d. Supply chain disruption, shortage of containers, and sharp increases in freight costs. e. Financial constraints and lack of working capital. 3. However, they were currently unable to execute exports under the EPCG license because it is showing as expired on the Customs system, due to the lapse of the original EO period. This situation has arisen solely due to the extraordinary delays caused by COVID-|9 and its aftermath.

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

Sl. No. Authorization & Date BOE No. & Date Date of Installation Date of Issue of IC 1 1330006088 dated 10.01.2019 9793013 dated 25.01.2019 2031761 dated 12.02.2019, 2058866 dated 14.02.2019, 2058798 dated 14.02.2019, 01 04.2019 03.10.2019

2058766 dated 14.02.2019, 2058760 dated 14.02.2019, 2058689 dated 14.02.2019 and 2058685 dated 14.02.2019 3162404 dated 09.05.2019 01.06.2019 2633693 dated 29.03.2019 01.05.2019 3350944 dated 23.05.2019 01.07.2019

Decision: policy provisions and late fee of Rs. 10,000/-.
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 subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.
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.
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

Case No-25: Sara Suole Private Limited, Karnataka

HQREPCGPRAPP00001458AM26

Subject: Request for Condonation of delay in submitting installation certificate

in respect of EPCG Authorization No. 0730014454 dated 08.05.2015 under 0% Concessional duty.

The firm has submitted that the installation certificate had been taken in the month of Oct 2015 but they had failed to compline for same at DGFT, due to the responsible person had quit and they were ignorant of the proceeds.

    The details of the installation certificate issued by Chartered Engineer

furnished by the firm are as under :

Sl. No. Authorization & Date BOE/Invoice No. & Date Date of Installation Date of Issue of IC 1 0730014454 dated 08.05.2015 9269583 dated 18.05.2015 21.08.2015 19.10.2015 320 dated 18.06.2015, 325 dated 19.06.2015 and 326 dated 19.06.2015 05.08.2015 2480968 dated 04.09.2015 24.09.2015

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- 26: Sara Suole Private Limited, Karnataka

HQREPCGPRAPP00001457AM26
in respect of EPCG Authorization No. 0730014661 dated 16.07.2015 under 0% Concessional duty

The firm has submitted that the installation certificate had been taken in the month of November 2015 but they had failed to compline for same at DGFT, due to the responsible person had quit and they were ignorant of the proceeds.

Sl. No. Authorization & Date BOE No. & Date Date of Installation Date of Issue of IC 1 0730014661 dated 16.07.2015 3020522 dated 23.10.2015 12.11.2015 21.11.2015

pending.

Case No- 27: Goldi Solar Private Limited, Surat

HQREPCGPRAPP00001485AM26
Subject Request for Condonation of delay in submitting installation certificate in respect of EPCG Authorization No. 5230026302 dated 20.07.2018 under 0% Concessional duty.

The firm has submitted that :

i. They have submitted an application for closure of EPCG Authorization to the DGFT RA. However, they have been issued a deficiency citing the delayed submission of the Installation Certificate. ii. The delay in submission of the Installation Certificate was entirely inadvertent and occurred due to an oversight by their employee, the facts of the case are as under:  In the financial year 2018-19, they were granted an EPCG Authorization with an export obligation of USD 1,27,213.28.  Due to their inability to fulfil the average export obligation, they have paid the entire customs duty along with the applicable interest.  However, due to an internal employee error, the Installation Certificate was submitted to the Central Excise Department but could not be submitted to the DGFT RA.
 This lapse occurred due to a change in personnel responsible for handling the matter and was not driven by any malafide intention. It was purely a result of human error.

    The details of the Installation Certificate issued by Joint Commissioner of

Central Excise & Customs as per Installation Certificate of Chartered Engineer:

Sl. No. BOE No.

rror.

    The details of the Installation Certificate issued by Joint Commissioner of

Central Excise & Customs as per Installation Certificate of Chartered Engineer:

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 5230026302 dated 20.07.2018 7761446 dated 24.08.2018 21.12.2018 30.01.2019

pending.

Case No- 28: Goldi Solar Private Limited, Surat

HQREPCGPRAPP00001492AM26
in respect of EPCG Authorization No. 5230026139 dated 09.05.2018 under 0% Concessional duty.

 However, due to an internal employee error, the Installation Certificate was submitted to the Central Excise Department but could not be submitted to the RA.
 This lapse occurred due to a change in personnel responsible for handling the matter and was not driven by any malafide intention. It was purely a result of human error.

    The details of the Installation Certificate issued by Joint Commissioner of

Sl. No. BOE No.

and was not driven by any malafide intention. It was purely a result of human error.

    The details of the Installation Certificate issued by Joint Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 5230026139 dated 09.05.2018 6749464 dated 11.06.2018 21.12.2018 30.01.2019

DG for relaxation under Para 2.59 of FTP, 2023 to allow submission of installation certificate issued by Chartered Engineer and 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-29: Goldi Solar Private Limited, Surat

HQREPCGPRAPP00001488AM26
in respect of EPCG Authorization No. 5230026192 dated 13.06.2018 under 0% Concessional duty.

The firm has submitted that :- i. They have submitted an application for closure of EPCG Authorization to the RA. However, they have been issued a deficiency citing the delayed submission of the Installation Certificate. ii. The delay in submission of the Installation Certificate was entirely inadvertent and occurred due to an oversight by their employee, the facts of the case are as under:  In the financial year 2018-19, they were granted an EPCG Authorization with an export obligation of USD 42,858.87.  Due to their inability to fulfil the average export obligation, they have paid the entire customs duty along with the applicable interest.  However, due to an internal employee error, the Installation Certificate was submitted to the Central Excise Department but could not be submitted to the RA.
 This lapse occurred due to a change in personnel responsible for handling the matter and was not driven by any malafide intention. It was purely a result of human error.

    The details of the Installation Certificate issued by Joint Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 5230026192 dated 13.06.2018 7976149 dated 10.09.2018 21.12.2018 30.01.2019

pending.

Case No- 30: Goldi Solar Private Limited, Surat

HQREPCGPRAPP00001487AM26
in respect of EPCG Authorization No. 5230026147 dated 16.05.2018 under 0% Concessional duty.

The firm has submitted that : i. They have submitted an application for closure of EPCG Authorization to the RA. However, they have been issued a deficiency citing the delayed submission of the Installation Certificate. ii. The delay in submission of the Installation Certificate was entirely inadvertent and occurred due to an oversight by their employee, the facts of the case are as under:  In the financial year 2018-19, they were granted an EPCG Authorization with an export obligation of USD 61,572.59.  Due to their inability to fulfil the average export obligation, they have paid the entire customs duty along with the applicable interest.  However, due to an internal employee error, the Installation Certificate was submitted to the Central Excise Department but could not be submitted to the RA.
 This lapse occurred due to a change in personnel responsible for handling the matter and was not driven by any malafide intention. It was purely a result of human error.

    The details of the Installation Certificate issued by Joint Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 5230026147 dated 16.05.2018 7304188 dated 21.07.2018 21.12.2018 30.01.2019

pending.

Case No- 31: Goldi Solar Private Limited, Surat

HQREPCGPRAPP00001490AM26
in respect of EPCG Authorization No. 5230027229 dated 11.10.2019 under 0% Concessional duty.

The firm has submitted that : i. They have submitted an application for closure of EPCG Authorization to the RA. However, they have been issued a deficiency citing the delayed submission of the Installation Certificate. ii. The delay in submission of the Installation Certificate was entirely inadvertent and occurred due to an oversight by their employee, the facts of the case are as under:  In the financial year 2019-20, they were granted an EPCG Authorization with an export obligation of USD 2,38,861.91..  Due to their inability to fulfil the average export obligation, they have paid the entire customs duty along with the applicable interest.  However, due to an internal employee error, the Installation Certificate was submitted to the Central Excise Department but could not be submitted to the RA.
 This lapse occurred due to a change in personnel responsible for handling the matter and was not driven by any malafide intention. It was purely a result of human error.

    The details of the Installation Certificate issued by Joint Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 5230027229 dated 11.10.2019 5504467 dated 31.10.2019 24.02.2020 19.03.2020 5743605 dated 19.11.2019

pending.

Case No- 32: Goldi Solar Private Limited, Surat

HQREPCGPRAPP00001489AM26
in respect of EPCG Authorization No. 5230026633 dated 22.01.2019 under 0% Concessional duty.

The firm has submitted that : i. They have submitted an application for closure of EPCG Authorization to the RA. However, they have been issued a deficiency citing the delayed submission of the Installation Certificate. ii. The delay in submission of the Installation Certificate was entirely inadvertent and occurred due to an oversight by their employee, the facts of the case are as under:  In the financial year 2018-19, they were granted an EPCG Authorization with an export obligation of USD 20,112.47.  Due to their inability to fulfil the average export obligation, they have paid the entire customs duty along with the applicable interest.  However, due to an internal employee error, the Installation Certificate was submitted to the Central Excise Department but could not be submitted to the RA.
 This lapse occurred due to a change in personnel responsible for handling the matter and was not driven by any malafide intention. It was purely a result of human error.

    The details of the Installation Certificate issued by Joint Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 5230026633 dated 22.01.2019 2014885 dated 11.02.2019 20.02.2019 30.05.2019

pending.

Case No- 33: Groz Beckert Asia Private Limited, West Bengal

HQREPCGPRAPP00001455AM26
in respect of EPCG Authorization No. 2230002351 dated 02.05.2014 under 0% Concessional duty.

The firm has submitted that : i. Groz-Beckert Asia Private Limited (GBA) had applied for several EPCG authorizations/licenses in the past and imported plant and machinery without import duty availing exemptions under the related customs exemption notifications. In most cases, GBA fulfilled the applicable export obligation within the relevant period. ii. They were not aware that the Installation certificate has to be submitted within a specific period. They thought that it should be submitted along with the EODC application. The person who was handling all the documentation part

related to DGFT & Customs somehow could not submit the Installation Certificates to Regional Authority, in prescribed time period due to lack of proper knowledge about procedural formalities. Thereafter the employee left the company.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 2230002351 dated 02.05.2014 6025764 dated 05.07.2014 07.10.2014 17.02.2015

pending.

Case No- 34: M/s Gayatri Agro, Maharashtra

HQREPCGPRAPP00001473AM26
Subject: Request for Condonation of delay in submitting installation certificate in respect of EPCG Authorization No. 6330000222 dated 06.11.2015 under 0% Concessional duty.

The firm has submitted that the delay in submission of Installation Certificate against Bill of Entry no. 3416958 dated 28.11.2015 and was installed on dated 22/03/2016. They have fulfilled 100% EO in this subject EPCG Authorisation after obtaining the license on dated 06.11.2015, they immediately imported the capital good but their installation was completed as on 22.03.2016. They had obtained the installation certificate from Chartered Engineer on dated 22.03.2016 as their unit was not registered under Central Excise Act. 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 department. When they had submitted the same along with redemption, RA Mumbai has intimated them condone the delay and pay the late fee of Rs. 10,000 as per the policy.

Sl. No. Date of Installation/Verification Date of Issue of IC 1 6330000222 dated 06.11.2015 22.03.2016 22.03.2016

pending.

Case No- 35: M/s Kanchan Apparels, Mumbai

HQRPRCAPPLY00001048AM26
Subject: Request for Condonation of delay in certificate in respect of EPCG Authorization No. 0330044024 dated 29.03.2016

The firm has submitted that they import of capital goods in the month of March 2016 and all the capital goods has been installed by May 2016. Installation Certificate was issued and physically submitted but due to old matter, I am not able to locate the acknowledgement for the same. Later on, I have submitted the online also. Being a small business, composition fee for late submission of installation certificate as per PN 15 is undue financial burden.

Sl. No. Authorization & Date BOE No. & Date Date of Installation Date of Issue of IC 1 0330044024 dated 29.03.2016 5241256 dated 12.05.2016, 5241256 dated 12.05.2016 and 5241312 dated 12.05.2016, 29.05.2016 13.07.2016 5586935 dated 10.06.2016 and 5545017 dated 10.06.2016 05.07.2016

pending.

Case No-36: Elins Switch Boards Private Limited, Bangalore

HQREPCGPRAPP00001497AM26
in respect of EPCG Authorization No. 0730016068 dated 13.12.2016 under 0% Concessional duty.

The firm has submitted that due to procedural lapse, they had not submitted the installation certificate on time. They fulfilled the export obligation and wish to submit the application under clubbing. They had submitted the installation certificate online bearing file No. 07EIEPC01178AM26 dated 09.07.2025, RA Bangalore have issued deficiency letter informing them to approach the EPCG Committee for condonation.

Sl. No. Authorization & Date BOE No. & Date Date of Issue of IC 1 0730016068 dated 13.12.2016 8283684 dated 13.01.2017 11.01.2019

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

Case No- 37: M/s L.D Suitingspvt Ltd., Bangalore

HQREPCGPRAPP00001498AM26
in respect of EPCG Authorization No. 1330005716 dated 01.01.2018 and 1330005717 dated 01.01.2018 under 0% Concessional duty.

The firm has submitted that they have fulfilled the export obligation. Due to an unintentional and genuine oversight, they could not submitted the installation certificate to RA, DGFT within prescribed time.

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

Sl. No. Authorization & Date BOE/Invoice No. & Date Date of Installation/ Consumption Date of Issue of IC 1 1330005716 dated 01.01.2018 5581605 and 5581608 dated 14.03.2018 03.05.2018 30.04.2019 5616614 dated 17.03.2018 5678293 dated 22.03.2018 2468776 dated 18.03.2019 20.04.2019 2591677 dated 27.03.2019 2 1330005717 dated 01.01.2018 KA/57/17- 18 and KA/56/17-18 dated 30.01.2018 30.06.2018 30.06.2018 KA/003/18-19 dated 24.04.2018/25.04.2018 KA/001/18-19 dated 10.04.2018 BR/119/17-18 dated 29.01.2018 G-23 & Various Bills dated 09.02.2018 G-26 & Various Bills dated 09.03.2018 SMPL/00648 dated 02.06.2018

submission of installation certificate, subject to payment of late fee of Rs. 10,000/- per authorization and submission of installation certificate. RA to verify that no

Case No- 38: Shree Shivam Silks Private Limited, Maharashtra

HQRPRCAPPLY00001563AM26
in respect of EPCG Authorization No. 0330035634 dated 30.04.2013 under 0% Concessional duty.

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 0330035634 dated 30.04.2013 2091328 dated 10.05.2013 28.06.2013 30.06.2013

Case No- 39: Shree Shivam Silks Private Limited, Maharashtra

HQRPRCAPPLY00001562AM26 in respect of EPCG Authorization No. 0330031119 dated 23.11.2011 under 3% Concessional duty.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330031119 dated 23.11.2011 8064067 dated 27.09.2012 15.11.2012 16.11.2012

Case No- 40: M/s Jaquar and Company Private Limited, Haryana

HQREPCGPRAPP00001362AM26

Subject: Request for Condonation of delay in submission of Installation

Certificate in respect of EPCG Authorization No. 0530170018 dated 30.03.2017 under zero Concessional Duty.

The firm has submitted that they could not submit the Installation Certificate within the prescribed time frame as stipulated under the EPCG Scheme due to internal delays, unforeseen operational constraints or procedural lapses. They remain committed to fulfil all their export obligations under the EPCG Scheme.

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

Sl. No. Authorization & Date Invoice/BOE No. & Date Date of Installation as per the record of Manesar Re- installation at Bhiwadi Date of Issue of IC 1 0530170018 dated 30.03.2017 GTPL/1617/0308/ 9590065 dated 21.03.2017/06.05.2017 and GTPL/1617/0310/ 9590104 dated 21.03.2017/06.05.2017 10.05.2017 15.01.2021 10.03.2021

to call for a report from RA concerned for further examination on file.

Case No-41: Continental Furnishers Private Limited, Delhi

HQREPCGPRAPP00001384AM26

Subject: Request for:

i. 2-year EOP Extension i.e. 8 + 2 years ii. Re-fixation of EO based on actual duty saved amount iii. Condonation of delay in submission of Installation Certificate iv. Condonation of delay in EO fulfillment and block-wise extension of EO period

In respect of EPCG Authorization No. 0530142897 dated 19.01.2007.

The firm has submitted as under: i. Extension of EO Period (EOP): The firm could not fulfill EO within the original EOP of 8 years due to lack of export orders and slowdown in the export market for modular furniture. Hence, they request a 2-year extension (total 10 years) to regularize delayed fulfillment.

ii. Re-fixation of Export Obligation Based on Actual Duty Saved: The capital goods were imported within validity; however, the actual duty saved was lower than the duty saved value indicated in the license. The firm has requested for downward revision of EO based on actual duty saved:

Particulars Duty Saved (INR) EO (INR) EO (USD) As per License 12,66,948.00 1,0135,589.00 225,485.85 As per Actual BOE 10,41,760.00 8,334,085.00 185,407.90

Break-up of actual duty saved as per BOEs:  BOE No. 570475 dated 09.02.2007 – ₹9,21,035.00  BOE No. 462506 dated 15.02.2007 – ₹1,20,725.00  Total Duty Saved: ₹10,41,760.00 iii. Condonation of Delay in Submission of Installation Certificate: The capital goods were installed at the factory in Himachal Pradesh (excise exemption zone) as per license. However, the Installation Certificate was not obtained/submitted within the prescribed period.

apital goods were installed at the factory in Himachal Pradesh (excise exemption zone) as per license. However, the Installation Certificate was not obtained/submitted within the prescribed period. The same has now been obtained and is enclosed. iv. Condonation of Delay in EO Fulfilment & Block-wise Extension: The EO was fulfilled belatedly due to global slowdown. The firm has submitted shipping bills for modular furniture exports post-expiry of original EOP:  SB No. 9395124 dated 05.05.2015  SB No. 9988177 dated 11.09.2016  SB No. 1091180 dated 16.09.2016  They have paid condonation fee of ₹20,835/- and submitted balance condonation fee of ₹20,632/- along with documents in response to RA’s letter dated 10.02.2020.

A report was called from CLA Delhi vide email dated 22.07.2025. CLA Delhi has

furnished the requisite report vide letter dated 31.08.2025.
Decision:
Condonation of delay in approaching RA for EO extension for 2 years (from 8th year to 10th year) on payment of composition fee or imposition of additional EO in terms of

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

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.
approve and remand the case back to RA for re-fixation of annual Average EO. RA may examine and decide the case as per policy on merit.

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 In respect of 4th request: The Committee deliberated upon the case and decided to policy provisions and late fee of Rs. 10,000/- per authorisation.

Case No-42: M/s EPL Limited, Mumbai

HQREPCGPRAPP00001503AM26
in respect of EPCG Authorization No. 0330043617 dated 03.02.2016 under 0% Concessional duty.

The firm has submitted that they have completed EO 100%, but due to non- aware of procedure that, they need to submit the same to the RA office within 6 months from completion of installation, 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.

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

Sl. No. BOE No. & Date Date of Installation 1 0330043617 dated 03.02.2016 4503730 dated 08.03.2016 20.03.2016

pending.

Case No-43: M/s EPL Limited, Mumbai

HQREPCGPRAPP00001510AM26
Subject: Request for Condonation of delay in certificate in respect of EPCG Authorization No. 0330050055 dated 10.10.2018

certificate can be submitted at the time of redemption, and hence due to oversight/negligence, they did not submit in stipulated time.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330050055 dated 10.10.2018 8703220 dated 01.11.2018 15.12.2018 26.12.2018

pending.

Case No-44: M/s EPL Limited, Mumbai

HQREPCGPRAPP00001507AM26
in respect of EPCG Authorization No. 0330042921 dated 02.11.2015 under 0% Concessional duty.

The firm has submitted that they have completed EO 100%, but due to non aware of procedure that they need to submit the same to the RA office within 6 months from completion of installation, 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 0330042921 dated 02.11.2015 3302262 dated 19.11.2015 and 3840665 dated 07.01.2016 20.03.2016 4584725 dated 15.03.2016 18.06.2016

pending.

Case No-45: M/s EPL Limited, Mumbai

HQREPCGPRAPP00001505AM26

in respect of EPCG Authorization No. 0330049525 dated 04.07.2018 under 0% Concessional duty.

The firm has submitted that they have completed EO 100%, but due to unaware of procedure that, they need to submit the same to the RA office within 6 months from completion of installation, 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. BOE No. & Date Date of Installation Date of Issue of IC 1 0330049525 dated 04.07.2018 7618494 dated 13.08.2018 21.08.2018 28.08.2018

pending.

Case No-46: M/s EPL Limited, Mumbai

HQREPCGPRAPP00001504AM26
in respect of EPCG Authorization No. 0330044011 dated 28.03.2016 under 0% Concessional duty.

The firm has submitted that they have completed EO 100%, but due to nonaware of procedure that, they need to submit the same to the RA office within 6 months from completion of installation, 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.

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 0330044011 dated 28.03.2016 5576046 dated 09.06.2016 and 5352047 dated 23.05.2016 23.08.2016 16.09.2016

pending.

Case No-47: M/s FDC Limited, Himachal Pradesh

HQREPCGPRAPP00001499AM26

Subject: Request for to condonation of delay in submitting installation

certificate in respect of EPCG Authorization No. 0330042856 dated 26.10.2015 under zero Concessional duty.

In support of the request, the firm has stated as under: i. The firm has stated that they have submitted the installation certificate within valid time period. However, at the time of closure RA raised the query vide DL dated 21.04.2023 where inadvertently the Unit of Measurement was typed 1 set instead of 1 set each as per EPCG license. ii. The firm further stated that in response to the query, they immediately submitted the amended Installation Certificate. During the request of online submission, have paid the composition fee as per PN 15/25.07.2025 for condone the delay. DGFT RA did not accept the case for uploading Installation certificate online, they want to regularise our case and close the EPCG license.

    As per the installation certificate dated 19.04.2016, the date of installation of

CG is 18.04.2016 under invoice no. 2156800390 dated 10.03.2016. Whereas, as per the revised installation certificate dated 16.12.2020, the date of installation of CG is 18.04.2016 under invoice no. 2156800390 dated 10.03.2016.

submission of installation certificate by Chartered Engineer. RA to verify that no

Case No-48: M/s Viceroy Hotels Limited, Hyderabad

HQREPCGPRAPP00001477AM26
Certificate in respect of EPCG Authorization No. 0930004847 dated 05.05.2009 under 03% Concessional Duty.

In support of their request, the firm has stated that the Company undergone CIRP under Insolvency and Bankrupt in the year 2018. Subsequently a new management board has taken charge with approved resolution plan by Hon’ble National Company Law Appellate Tribunal (NCLAT), Chennai and initiated the Hotel Operations from 06.10.2023 onwards. However, the previous management has been filed a redemption application pertaining to the above said EPCG License without Installation Certificate due to some clerical staff mistakes / lack of knowledge about the EPCG Scheme and DGFT Policy.

    As per Installation Certificate dated 10.07.2009 by Chartered Engineer

enclosed by the firm, Capital Goods was installed at the firm’s premises on 10.07.2009 vide BOE No. TRA No 8644 dated 30.05.2009 & Invalidation No. 01 dated 05.05.2009.

Case No-49: M/s River Diamonds And Jewels Company Limited, Mumbai

HQREPCGPRAPP00001512AM26

Subject: Request for:

i. Extension of 1st Block EOP ii. 2 Years Extension of EOP (6 to 8 Years)
iii. Condonation of delay in submitting installation certificate
In respect of EPCG Authorization No. 0330046469 dated 20.02.2017 under 0% Concessional duty.

i. Due to genuine operational and business constraints beyond their control, they could not complete the export obligation within the stipulated block of 4 years. ii. Further extension of the overall export obligation period from 6 years to 8 years, as additional time is required to complete the committed exports in line with prevailing market conditions. iii. Although the imported capital goods were duly installed and were under productive use, there was an inadvertent delay in submission of the installation certificate owing to administrative reasons.

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

Sl. No. Authorization & Date BOE No. & Date Date of Installation Date of Issue of IC 1 0330046469 dated 20.02.2017 2115464 dated 16.06.2017 08.07.2017 12.07.2017

Decision:
policy provisions and late fee of Rs. 10,000/-.
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 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.
condonation of delay in submission of installation certificate, subject to payment of late fee of Rs. 10,000/- and submission of installation certificate by Chartered Engineer. RA to verify that no ECA/DRI/Customs action is pending.

Case No-50: M/s Sudhir Brothers, Mumbai

HQREPCGPRAPP00001475AM26
Subject: Request for Condonation of delay in certificate in respect of EPCG Authorization No. 0330049018 dated 04.04.2018

The firm has submitted that delay in submitting the Installation Certificate due to Export Manager Departure and the subsequent lack of awareness regarding the EPCG License status.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330049018 dated 04.04.2018 6014616 dated 17.04.2018 09.04.2019 31.07.2019

pending.

Case No-51: Mahaveer Yarns Private Limited, Maharashtra

HQRPRCAPPLY00001582AM26
in respect of EPCG Authorization No. 0330045284 dated 16.09.2016 under 0% Concessional duty.

       The firm has submitted that they have fulfilled their export obligation and were

to submit their file for grant of EODC when it was pointed out that they have not

submitted installation certificate within the period. RA Mumbai as advised them to approach PRC committee for delay condonation of not submitting Installation Certificate during the period. However, they were unaware/oversight about the period under which they did not submit Installation Certificate in prescribed time.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330045284 dated 16.09.2016 6890860 dated 28.09.2016 22.11.2016 23.11.2016 pending.

Case No-52: Mahaveer Yarns Private Limited, Maharashtra

HQRPRCAPPLY00001587AM26
Certificate in respect of EPCG Authorization No. 0330049077 dated 16.04.2018 under 0% Concessional Duty.

The firm has submitted that they have fulfilled their export obligation and were to submit their file for grant of EODC when it was pointed out that they have not submitted installation certificate within the period. RA Mumbai as advised them to approach PRC committee for delay condonation of not submitting Installation Certificate during the period. However, they were unaware/oversight about the period under which they did not submit Installation Certificate in prescribed time.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330037936 dated 03.02.2014 4828379 dated 06.03.2014 20.04.2014 25.04.2014

Case No-53: M/s Atharva Poly-Plast Limited, Maharashtra

HQREPCGPRAPP00001493AM26
Subject: Request for Condonation of delay in certificate in respect of EPCG Authorization No. 0330046459 dated 17.02.2017

        The firm has submitted that due to oversight and ignorance, of the Exim

Policy and notifications, they could not submit the Original Installation certificate within stipulated time period.

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330046459 dated 17.02.2017 8718309 dated 28.02.2017 15.05.2017 23.06.2017 8723347 dated 01.03.2017 05.06.2017

pending.

y RA office, discrepancy letter dated 19.02.2019, where they have asked the firm to clarify," the firm has utilized 59.10% more Duty Saved Value without obtaining DSV enhancement endorsement". ii. The stated that they had obtained Original Installation certificate against all the imports made against the authorization, issued by a Chartered Engineer on 05.11.2018, but the same could not be submitted to the RA office in time, due to oversight or mistake on part of the respective officer in charge of the Licensing matters at their office. Never had it come their mind that the installation certificate has not been submitted.

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

Sl. No. Authorization & Date BOE No. & Date Date of Installation/ Utilization Date of Issue of IC

1 0330046772 dated 27.03.2017 9461559 dated 26/04/2017 12/07/2017 05.11.2018 9473006 dated 27/04/2017 25/07/2017 05.11.2018 9524272 dated 02/05/2017 12/08/2017 05.11.2018 9726059 dated 17/05/2017 15/08/2017 05.11.2018 2755846 dated 07/08/2017 22/10/2017 05.11.2018 2755855/ dated 07/08/2017 25/10/2017 05.11.2018 2913809 dated 19/08/2017 07/11/2017 05.11.2018 3565664 dated 10/10/2017 18/01/2018 05.11.2018 3875146 dated 06/11/2017 08/01/2018 05.11.2018 4076394 dated 20/11/2017 12/01/2018 05.11.2018 4087814 dated 21/11/2017 28/01/2018 05.11.2018 4235006 dated 02/12/2017 05/03/2018 05.11.2018 4235006 dated 02/12/2017 18/02/2018 05.11.2018 4477580 dated 20/12/2017 19/03/2018 05.11.2018

814 dated 21/11/2017 28/01/2018 05.11.2018 4235006 dated 02/12/2017 05/03/2018 05.11.2018 4235006 dated 02/12/2017 18/02/2018 05.11.2018 4477580 dated 20/12/2017 19/03/2018 05.11.2018 4903699 dated 22/01/2018 22/03/2018 05.11.2018 5008753 dated 30/01/2018 29/03/2018 05.11.2018 5137999 dated 09/02/2018 10/04/2018 05.11.2018 5892855 dated 07/04/2018 22/07/2018 05.11.2018 5896146 dated 07/04/2018 19/07/2018 05.11.2018

5923247 dated 10/04/18 03/07/2018 05.11.2018 6157264 dated 27/04/2018 09/08/2018 05.11.2018 6349885 dated 12/05/2018 28/07/2018 05.11.2018 6762968 dated 12/06/2018 30/08/2018 05.11.2018 Decision: defer the case for further examination to call for a factual report from the concerned Jurisdictional Customs Commissionerate including information regarding the port of import. condonation of delay in submission of installation certificate, subject to payment of late fee of Rs. 50,000/- and submission of installation certificate. RA to verify that no

Case No-76: M/s Nagreeka Exports Ltd., Maharashtra

HQREPCGPRAPP00001521AM26
i. Condonation of the excess utilization of Duty Saved Value by more than 10% against the EPCG Authorization without obtaining prior permission.
ii. Condonation of delay in submitting installation certificate

In respect of EPCG Authorization No. 0330045098 dated 17.08.2016 under 0% Concessional duty.

i. The excess Duty Saved Value beyond the permitted 10% in terms of provisions of Para 5.16 of the HBP'2015-20 was debited against the authorization. In fact, against the endorsed DSV of Rs. 9731864.00, almost 23.28% higher duty Saved Value of Rs. 1838064/- was debited against the authorization due to mistake on the part of the customs authorities.
ii. The firm stated that they had obtained Installation certificate against all the imports made against the authorization, issued by a Chartered Engineer on 28.11.2019, which was submitted on 23.11.2022, beyond the statutory time period of submission of installation certificate to the RA office, due to oversight

tion, issued by a Chartered Engineer on 28.11.2019, which was submitted on 23.11.2022, beyond the statutory time period of submission of installation certificate to the RA office, due to oversight

or mistake on part of the respective officer in charge of the Licensing matters at their office.

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

Sl. No. Authorization & Date BOE/Invoice No. & Date Date of Installation Date of Issue of IC 1 0330045098 dated 17.08.2016 6861598 dated 26-09- 2016 13 & 14.10.16 28.11.2019 7044331 dated 12-10- 2016 22.11.16 & 20.12.16 28.11.2019 94009152 dated 10-10- 2016 (Invoice) 29.10.16, 30.10.16, 16.11.16 & 17.12.17 28.11.2019 7354456 dated 05-11- 2016 15.02.17 28.11.2019 7403177 dated 09-11- 2016 02.01.17 28.11.2019 7548250 dated 22-11- 2016 14.12.16 28.11.2019 7781049 dated 10-12- 2016 05.01.2017 & 06.01.2017 28.11.2019 7899046 dated 20-12- 2016 05.04.17 28.11.2019 8690541 dated 27-02- 17 30.04.2017&28.05.2017 & 23.08.2017 28.11.2019 2299189 dated 03-07- 17 07.12.17, 07.01.18, 02.08.17, 06.04.19, 12.10.17, 10.08.18, 20.07.17, 22.07.17 & 20.11.17 28.11.2019 93676284 dated 29-06- 2017 (Invoice ) 26.07.17 28.11.2019 3083658 dated 02-09- 2017 23.09.17, 12.10.17, 27.01.18, 07.10.17, 15.03.18, 25.09.17, 08.03.18, 26.10.17, 23.10.17, 31.12.18, 12.02.18, 05.09.19, 15.12.17, 20.09.17, 05.12.17, 08.12.17 & 11.02.18 28.11.2019

-09- 2017 23.09.17, 12.10.17, 27.01.18, 07.10.17, 15.03.18, 25.09.17, 08.03.18, 26.10.17, 23.10.17, 31.12.18, 12.02.18, 05.09.19, 15.12.17, 20.09.17, 05.12.17, 08.12.17 & 11.02.18 28.11.2019

3754985 dated 26-10- 2017 08.11.17 28.11.2019 3783159 dated 28-10- 2017 29.12.17 28.11.2019 3884234 dated 06-11- 2017 27.10.17, 29.11.17, 25.12.17, 28.11.2019 4608971 dated 29.12.2017 21.02.18, 23.02.18 & 18.04.17 28.11.2019 9613360 dated 09-05- 17 26 & 31.05.17
28.11.2019 9984195 dated 06-06- 17 30.06.17, 20.08.17, 02.09.17, 28.05.17, 20.05.17, 23.05.17, 30.04.17 & 21.05.17 28.11.2019 8800508 dated 07-02-17 23.03.17 28.11.2019 8827199 dated 09-03- 17 05.04.17 28.11.2019 8981818 dated 21-03- 17 18.04.17, 30.06.17 & 26.06.17 28.11.2019 2000058 dated 07-06- 2017 25.12.17, 22.06.17, 16.09.17 & 23.06.17 28.11.2019 2246207 dated 27-06- 2017 23.08.17 28.11.2019 5190633 dated 13-02- 2017 27.02.18 & 20.04.19 28.11.2019 5217781 dated 15-02- 2018 19.10.18 28.11.2019 6731000198 dated 25-01- 2018 (Invoice) 10.03.18 28.11.2019 Decision:
In respect of 1st request: The Committee further deliberated upon the case and decided to recommend to DG for relaxation under Para 2.59 of FTP, 2023 for Condonation of the excess utilization beyond 10% of duty saved mentioned in the EPCG Authorization No. 0330045098 dated 17.08.2016.

recommend to DG for relaxation under Para 2.59 of FTP, 2023 for Condonation of the excess utilization beyond 10% of duty saved mentioned in the EPCG Authorization No. 0330045098 dated 17.08.2016.

EO shall automatically stand enhanced proportionately. The Authorisation holder shall furnish additional BG/LUT to the Customs Authority.
condonation of delay in submission of installation certificate, subject to payment of late fee of Rs. 50,000/- and submission of installation certificate. RA to verify that no

Case No-77: Buddha Sortex Rice Industries Private Limited, Uttar Pradesh

HQREPCGPRAPP00001527AM26

Subject: Request for Condonation of delay in submitting Installation Certificate

in respect of EPCG Authorization No. 1530001097 dated 27.10.2014 under 0% Concessional duty.

The firm has submitted that due to ignorance, they could not submit the Original Installation certificate to RA DGFT office of Varanasi within the prescribed time, which is purely unintentional.

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 1530001097 dated 27.10.2014 7374903 dated 14.11.2014 10.12.2014 19.12.2014

Case No-78: Samarth Aircon Private Limited, Mumbai

HQREPCGPRAPP00001530AM26

Subject: Request for Condonation of delay in submitting Installation Certificate

in respect of EPCG Authorization No. 0330042403 dated 14.08.2015 under 0% Concessional duty.

The firm has submitted that they have fulfilled 100% against the subject EPCG Authorization. After installation they were busy in production and marketing for exports, so it has been over looked to submit the installation certificate in prescribed time. They have fulfilled 100% EO.

    The details of the Installation Certificate issued by Assistant Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330042403 dated 14.08.2015 3099853 dated 30.10.2015 07.11.2015 11.04.2016 pending.

Case No-79: M/s Ecron Acunova Limited, Karnataka

HQREPCGPRAPP00001531AM26

Subject: Request for Condonation of delay in submitting Installation Certificate

in respect of EPCG Authorization No. 0730017408 dated 21.03.2018 under 0% Concessional duty.

The firm has submitted that the Capital Goods imported under EPCG Authorization dated 21.03.2018 were installed at their premises in Bangalore within the prescribed timeline. The Installation Certificate dated 05.04.2018 issued by Chartered Engineer, as per the requirements of Customs Circular No. 4/2015. Due to an inadvertent error by their staff, the certificate was not submitted to the RA, DGFT within prescribed time.

The details of the Installation Certificate issued by Assistant Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0730017408 dated 21.03.2018 5816316 dated 31.03.2018 05.04.2018 05.04.2018

pending.

Case No-80: M/s Ecron Acunova Limited, Karnataka

HQREPCGPRAPP00001532AM26

Subject: Request for Condonation of delay in submitting Installation

Certificate in respect of EPCG Authorization No. 0730017195 dated 27.12.2017 under 0% Concessional duty.

The firm has submitted that the Capital Goods imported under EPCG Authorization dated 27.12.2017 were installed at their premises in Bangalore within

the prescribed timeline. The Installation Certificate dated 29.01.2018 issued by Chartered Engineer, as per the requirements of Customs Circular No. 4/2015. Due to an inadvertent error by their staff, the certificate was not submitted to the RA, DGFT within prescribed time.

    The details of the Installation Certificate issued by Assistant Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0730017195 dated 27.12.2017 4920985 dated 23.01.2018 29.01.2018 29.01.2018 pending.

Case No-81: M/s Ecron Acunova Limited, Karnataka

HQREPCGPRAPP00001535AM26

Subject: Request for Condonation of delay in submitting Installation Certificate

in respect of EPCG Authorization No. 0730017169 dated 20.12.2017 under 0% Concessional duty.

The firm has submitted that the Capital Goods imported under EPCG Authorization dated 20.12.2017 were installed at their premises in Bangalore within the prescribed timeline. The Installation Certificate dated 20.02.2018 issued by Chartered Engineer J. RAGHU PRASD, as per the requirements of Customs Circular No. 4/2015. Due to an inadvertent error by their staff, the certificate was not submitted to the RA, DGFT within prescribed time.

    The details of the Installation Certificate issued by Assistant Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0730017169 dated 20.12.2017 5050347 dated 03.02.2018 & 5168601 dated 12.02.2018 20.02.2018 20.02.2018 Decision: The Committee deliberated upon the case and decided to recommend to pending.

Case No-82: M/s Ecron Acunova Limited, Karnataka

HQREPCGPRAPP00001534AM26

Subject: Request for Condonation of delay in submitting Installation Certificate

in respect of EPCG Authorization No. 0730017168 dated 20.12.2017 under 0% Concessional duty.

The firm has submitted that the Capital Goods imported under EPCG Authorization dated 20.12.2017 were installed at their premises in Bangalore within the prescribed timeline. The Installation Certificate dated 11.01.2018 issued by Chartered Engineer J. RAGHU PRASD, as per the requirements of Customs Circular No. 4/2015. Due to an inadvertent error by their staff, the certificate was not submitted to the RA, DGFT within prescribed time.

    The details of the Installation Certificate issued by Assistant Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0730017168 dated 20.12.2017 4733100 dated 09.01.2018 11.01.2018 11.01.2018 pending.

Case No-83: M/s Ecron Acunova Limited, Karnataka

HQREPCGPRAPP00001533AM26

Subject: Request for Condonation of delay in submitting Installation Certificate

in respect of EPCG Authorization No. 0730015801 dated 08.09.2016 under 0% Concessional duty. The firm has submitted that the Capital Goods imported under EPCG Authorization dated 08.09.2016 were installed at their premises in Bangalore within the prescribed timeline. The Installation Certificate dated 24.11.2016 issued by Chartered Engineer J. Raghu Prasad, as per the requirements of Customs Circular No. 4/2015. Due to an inadvertent error by their staff, the certificate was not submitted to the RA, DGFT within prescribed time.

    The details of the Installation Certificate issued by Assistant Commissioner of

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC

1 0730015801 dated 08.09.2016 6790624 dated 20.09.2016 24.11.2016 24.11.2016

pending.

Case No-84: M/s Shankar Packagings Limited, Mumbai

HQREPCGPRAPP00001538AM26

Subject: Request for Condonation of delay in submitting Installation Certificate

in respect of EPCG Authorization No. 0330031421 dated 26.12.2011 under 3% Concessional duty. The firm has submitted that due to misplace the file at their plant at the time of renovation, they could not find out the acknowledgement receipt. Thereafter, they submitted copy of Installation Certificate along with all necessary supporting documents on 25/01/2024 by online submission with applicable late fee of Rs.10000.00. They received a deficiency letter dated 30.01.2025 from said RA advising them to approach EPCG committee for condonation of delay in submission the Installation Certificate.

    The details of the Installation Certificate issued by Superintendent, GST &

Central Excise as per Installation Certificate of Chartered Engineer:

Sl. No. BOE No. & Date Date of Installation Date of Issue of IC 1 0330031421 dated 26.12.2011 5654084 dated 04.01.2012 12.03.2012 14.03.2012 pending.

Case No-85: M/s Umiya Textile Pvt. Ltd, Nagpur

HQRPRCAPPLY00001403AM26 Certificate in respect of 6 EPCG Authorization No. under 0% Concessional Duty. i. 5030000846 dated 02.01.2018 ii. 5030000861 dated 07.05.2018 iii. 5030000872 dated 24.07.2018 iv. 5030000912 dated 19.03.2019

v. 5030000916 dated 29.03.2019 vi. 5030000987 dated 22.07.2020 The firm vide their application dated 01.08.2025 has stated that their clubbing request was rejected by RA, Nagpur stated that “This application for clubbing of EPCG authorizations cannot be considered as installation certificate submission for many of the authorizations in this clubbing request has not been done in time. You are requested to regularise all such imports of capital goods, where installation certificate is not submitted in time as per para 5.04 of HBP 2023, to avoid further action under FT (D&R) Act.4”

    In addition, RA has also issued Deficiency letter to the firm asked to “Submit a

copy of PRC decision regarding condonation of delayed submission of Installation Certificate”.

    Installation Certificate issued by Chartered Engineer enclosed by the firm, the

detail are as under:

S. No. EPCG Authorization Date of Installation of Capital Goods 1. 5030000846 dated 02.01.2018 12.01.2018 to 19.10.2018 2. 5030000861 dated 07.05.2018 31.05.2018 to 07.05.2019 3. 5030000872 dated 24.07.2018 04.07.2018 to 23.09.2019 4. 5030000912 dated 19.03.2019 31.05.2018 to 14.05.2019 5. 5030000916 dated 29.03.2019 05.04.2019 to 20.05.2019 6.

05.2018 to 07.05.2019 3. 5030000872 dated 24.07.2018 04.07.2018 to 23.09.2019 4. 5030000912 dated 19.03.2019 31.05.2018 to 14.05.2019 5. 5030000916 dated 29.03.2019 05.04.2019 to 20.05.2019 6. 5030000987 dated 22.07.2020 06.08.2020 to 03.07.2021 to call for specific Bill of Entry No., Invoice No., and Date of specific Installation of capital goods from the firm for each subject EPCG authorisation.

Case No-86: M/s Millennium Enterprise, Mumbai

HQRPRCAPPLY00001671AM26

Subject: Request for EOP Extension for one year in respect of EPCG

Authorization No. 0330028341 dated 06.01.2011 under 0% Concessional duty. M/s Millennium Enterprise, Mumbai vide application dated 15.09.2025 has requested EOP Extension for one year in respect of EPCG Authorization No. 0330028341 dated 06.01.2011 under 0% Concessional duty. 2. RA, DGFT vide their DL dated 04.09.2025 stated that: “You are informed that this authorisation is issued during the licensing period AM 11, and as per PN 15, the request for EOP extension cannot be accepted. You are requested to pay the balance duty on the total DSV utilized of Rs.11,65,865.10 i.e. Rs.3,59,213.1 along with applicable interest to customs and submit the challan along with calculation sheet issued by custom, to this office under normal regularisation.”

    The firm has submitted that in their aforesaid EPCG Licence allow them Duty

Saved Rs.9,12,662.00, against this Licence they paid Customs Duty Rs.8,06,652.00 along with Interest Rs.2,71,998.00 under Amnesty Scheme. They fulfilled Export Obligation remained Duty Saved Value i.e. Rs.1,06,010.00. 4. Their Export Obligation Period expired on dated 06.01.2017 and they fulfilled their export obligation on dated 28.01.2017 and they submitted this obligation along with EOP Extension request to RA Jt. DGFT Mumbai also they submitted compensation fees of Rs.15000/- as per Public Notice No.15/2024-25 dated 25.07.2024 but they cannot accept they request and issue them Deficiency Letter on dated 04.09.2025.

ai also they submitted compensation fees of Rs.15000/- as per Public Notice No.15/2024-25 dated 25.07.2024 but they cannot accept they request and issue them Deficiency Letter on dated 04.09.2025. approaching RA for EO extension for 2 years (from 6th year to 7th year) on payment of composition fee or imposition of additional EO in terms of Para 5.11 of HBP 2009-14 and late fee of Rs.10,000/-. 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-87: M/s. Mulberry Silks Limited, Bengaluru

HQRPRCAPPLY00000962AM25

Subject: Request for Review Application - Relaxation of condition of

Maintenance of Average Export Obligation with respect to EPCG Authorization No. 0730015443 dated 12.05.2016. The firm has stated that they are a leading manufacturer and exporter of silk and silk blended fabrics with a strong export legacy of over 42 years, since its establishment in 1982. They are recognized as one of India’s most modern silk mills with significant contributions to the growth of the Indian silk industry. 2. The firm has further stated that during the year 2016, we applied for and obtained EPCG Authorization no. 0730015443 dated 12.05.2016 for import of Rolling Inspecting Machines - 2 Nos. under Zero duty EPCG Scheme for claiming duty benefit of Rs. 9,12,600/- subject to fulfilment. As against the export obligation of US$ 81,180.13 stipulated in the EPCG Authorization, they fulfilled the export obligation in full within the first four months of the first year, i.e. 2016-17 itself from the date of issue of the said authorization. 3. The firm has also stated that while the condition of the specific export obligation in respect of the subject EPCG Authorization has been fulfilled in full very much before the stipulated time as per the authorization, they could only manage to maintain the annual average of export performance at Rs. 105,09,66,143.25, as against Rs. 139,25,02,404.23 stipulated in the said authorization.

as per the authorization, they could only manage to maintain the annual average of export performance at Rs. 105,09,66,143.25, as against Rs. 139,25,02,404.23 stipulated in the said authorization. As can be seen from paras above, they have been consistently doing very good export performance until 2015- 16 and thereafter, there has been decline in the export performance for various economic and business reasons. Few of such reasons are given below:

i. Economic recession in 2016 due to various political and economic reasons leading slowdown in world economy. ii. Added to recession, the impact of Brexit had a severe adverse effect or the economic condition in United Kingdom, where majority of our exports happens, leading to sharp decline in our export business. iii. The recession was followed by the global pandemic caused by COVID 19, which further exacerbated the situation, bringing down the export orders due to supply chains disruptions across the globe and consequently curtailing the global export market. iv. The economic slowdown due to pandemic had a severe adverse effect on the exports, globally. v. Even after recuperating from the pandemic situation, the global market had slowed down due to sharp decline in the demand for supply, thus bringing down the export orders. vi. Severe competition from China, who is also a leading exporter of silk fabrics in the global market.

d down due to sharp decline in the demand for supply, thus bringing down the export orders. vi. Severe competition from China, who is also a leading exporter of silk fabrics in the global market. 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-88: Sri Venkatalaxmi Ginning & Pressing Factory, Karatagi

HQRPRCAPPLY00001060AM26

Subject: Request for Condonation of Block-wise EOP extension in respect of

EPCG Authorization No. 0730014256 dated 02.03.2015 under 0% Concessional Duty. In support of their request, the firm has stated that the validity of 1st Block EOP was 01.03.2019 but they were unable to fulfill and apply for the 1st Block-wise Extension within stipulated time as required. The firm has further stated that they have fully completed more than 100% EO in the 2nd block. The lapse was purely unintentional & procedural in nature, and there has been no misuse of the benefits availed under the scheme. approaching the RA for extension in block-wise EOP within the prescribed time period. This shall be subject to payment of composition fee as per policy provisions and late fee of Rs. 10,000/-.

Case No-89: TRDP Happy World Pvt. Ltd New Delhi

HQRPRCAPPLY00002785AM23

Subject: Request for Removal of Annual Average Export Obligation (AAEO) as

there were no average export shipments in 3 preceding Financial years before EPCG License issue date in respect of EPCG Authorization No. 0530171722 dated 30.01.2018 under 0% Concessional Duty.

In this regard, the firm has stated that they have obtained subject EPCG Authorization for duty saved value of Rs. 4644425.23 and EO worth US$ 429376.75. The annual average of the past export performance is Rs. 8022517.00 as per the condition sheet. The firm has further stated that there were no annual average export shipments in 3 preceding financial years before the license issue date. They had audited their books of accounts from CAs regarding the subject matter and have found out nil annual average export shipments in 3 preceding financial years before the license issue date. Hence, the firm stated that they are not liable to maintain annual Average Export Obligation. 2. Now, it is submitted that the case was considered in 3rd EPCG Committee Meeting of AM-24 dated 12.07.2023 and the decision of which is as under: “Decision: After deliberation on the request of the firm, the Committee decided to defer the case with the directions to call for clarification along with Appendix 5B (CA Certificate) from the RA concerned.” 3. Accordingly, CLA New Delhi was asked vide email 10.08.2023 to submit their report along with CA Certificate and CLA has furnished the same.

x 5B (CA Certificate) from the RA concerned.” 3. Accordingly, CLA New Delhi was asked vide email 10.08.2023 to submit their report along with CA Certificate and CLA has furnished the same. Decision: The Committee deliberated upon the case and decided to approve and remand the case back to RA for re-fixation of annual Average EO. RA may examine and decide the case as per policy on merit.

Case No-90: Dayal Products Private Limited, Bihar

HQREPCGPRAPP00001541AM26

Subject: Request for EOP Extension for 2 years (i.e up to 25.07.2022) in respect

of EPCG Authorization No. 2130000194 dated 25.07.2014 under 0% Concessional Duty. i. They have imported Capital Goods under the EPCG scheme with an obligation to export 6 times of the duty saved in 6 years, where they were supposed to export 50% in the 1st Block of 4 years and the rest 50% in the 2nd Block of 2 years as per Exim Policy. ii. They could not fulfill EO due to the unfavourable market situation of the required 100% of the total EO within the EOP. However, the firm request EOP extension for 2 years i.e. up to 25.07.2022 since the initial EOP expired on 25.07.2020 and they were hopeful that they could fulfill EO with 20% enhancement 5.11 of HBP, 2009-2014. They have paid the requisite fee of Rs. 2000/-. approaching RA for EO extension for 2 years (from 6th year to 8th year) on payment of composition fee or imposition of additional EO in terms of Para 5.11 of HBP, 2009-14 and late fee of Rs.10,000/-. The above relaxation is also subjected to the condition that the proper installation certificate has been submitted within time limits as specified in FTP/HBP.

Case No-91: Dayal Products Private Limited, Bihar

HQREPCGPRAPP00001539AM26

Subject: Request for Block wise EOP Extension in respect of EPCG

Authorization No. 2130000194 dated 25.07.2014 under 0% Concessional Duty. i. They have imported Capital Goods under the EPCG scheme with an obligation to export 6 times of the duty saved in 6 years, where they were supposed to export 50% in the 1st Block of 4 years and the rest 50% in the 2nd Block of 2 years as per Exim Policy. ii. They could not export due to the unavoidable reason the required 50% of the total export obligation in the 1st Block of 4 years. They have paid the requisite fee of Rs. 2000/-. approaching the RA for extension in block-wise EOP within the prescribed time period. This shall be subject to payment of composition fee as per policy provisions and late fee of Rs. 10,000/-.

Case No-92: Dayal Products Private Limited, Bihar

HQREPCGPRAPP00001542AM26

Subject: Request for EOP extension in terms of PN - 53 dated 20.01.2023 in

respect of EPCG Authorization No. 2130000194 dated 25.07.2014 under 0% Concessional Duty. i. They could not fulfill the required export obligation. However, the authorization has been utilized by importing the intended capital Goods and installation of the same we could not succeed to explore the market niche for effecting the exports to fulfill the export obligation during the 1st and 2nd Block. ii. They faced the impact of pandemic and in its aftermath, the turbulence in international market, Russia-Ukraine war, followed by unrest in the Middle East and steep rise of ocean freight became the obstacles, for which after fulfillment of partial export obligation the flow of exports could not be continued. In addition, continued ban on exports of Rice w.e.f. Notification No.20/2023 dated 20.07.2023 to Notification No. 31/2024-25 dated 28.09.2024 has further compounded to our sufferings. iii. They have identified the niche in the international market and gained confidence to fulfill the balance export obligation to offset the same. This being so, therefore, the firm request one last extension of export obligation period up

international market and gained confidence to fulfill the balance export obligation to offset the same. This being so, therefore, the firm request one last extension of export obligation period up

to 31.03.2026, as an ultimate opportunity, in terms of provision of PN No.53/2023-24 dated 20.01.2023, by which time-line, the balance export obligation would certainly be fulfilled.. 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.

Case No-93: M/s Sabyasachi Calcutta LLP, Kolkata

HQREPCGPRAPP00001515AM26 Certificate in respect of EPCG Authorization No. 0230013534 dated 13.02.2019 under 0% Concessional Duty. In support of their request, the firm has stated that due to lack of proper knowledge about procedural formalities and also on account of Pandemic Covid 19, they could not submit the Installation Certificate within the stipulated period. Further, the firm has stated that that they have wholly fulfilled the EOP and AEP also. 2. As per Installation Certificate dated 11.03.2019 issued by Chartered Engineer enclosed by the firm, Capital Goods was installed at the firm’s premises on 22.02.2019 against BOE No. 2087518 dated 18.02.2019 and on 07.03.2019 against BOE No. 222158 dated 27.02.2019. pending.

Case No-94: M/s Ganesh Fishnets, Tamil Nadu

HQRPRCAPPLY00001128AM26

Subject: Request for allowing of four Shipping bills (third party) count for EO

fulfillment/Redemption purpose against EPCG Authorization No. 3530002965 dated 06.11.2007. The firm has stated that their application was considered in the 10th EPCG Committee meeting of AM-25 held on 27.01.2025 vide F. No. 01/36/218/53/AM- 21/EPCG, wherein it was decided that the "The Committee deliberated upon the case and decided to remand the case back to RA to examine and decide the case as per policy on merit." 2. The firm further stated that they had approached to RA, Coimbatore; they advised vide letter dated 18.07.2025 to take relaxation from this office for relaxation for supporting manufacturer endowment on advance license.

Decision: After deliberation on the request of the firm, the Committee decided to defer the case to call the applicant for Personal Hearing to explain the case. RA concerned also to be present at the PH.

Case No-95: Ashok Iron Works Private Limited, Belgaum

HQRPRCAPPLY00000876AM26

Subject: Request for Condonation for Non-Filing of Bill of Exports in respect of

EPCG Authorization No. 0730016066 dated 13.12.2016 under zero Concessional duty. i. Their staff handling the matter was not aware of the procedures of filing bill of export. One reason for this was that the staff handling this matter of supplies to SEZ were aware of the 100% EOU unit procedures where in Bill of Export is not required for supplies made to 100% EOU. Since they could not make out the difference between SEZ Units and 100% EOU Units, this confusion has taken place. ii. They have exported the goods to the SEZ against the EPCG Authorization in full. iii. Exports made to SEZ. RA Bangalore insisting for Bill of Export to redeem the EPCG Authorization. Bill of Export was not filed due to lack of knowledge, since for EOU Bill of Exports were not required they assumed it is not required for SEZ as well. They have already discharged their export obligation to SEZ units in terms of quantity as well as value. They have also received payments against for all the supplies made to the SEZ unit. 2. A report was called from RA, Bangalore vide email dated 21.07.2025. Now, vide email dated 05.08.2025, RA Bangalore has furnished the requisite report. Decision: The Committee deliberated upon the case and decided to defer it to call for a report from the RA concerned confirming whether the exports have been made from the SEZ concerned.

Case No-96: M/s Tata Steel Limited, Kolkata

HQREPCGPRAPP00001562AM26

Subject: Request for Extension of 1st block EO Period in respect of EPCG

Authorization No. 0230006654 dated 12.05.2011 under zero Concessional duty. The firm has submitted that they have fulfilled the export obligation against the subject EPCG License. However due to in advertent error application for block 1 extension for the unfulfilled export obligation could not be done within the stipulated period. The firm is ready to pay composition fee including any late fee for any delay. approaching the RA for extension in block-wise EOP within the prescribed time period. This shall be subject to payment of composition fee as per policy provisions and late fee of Rs. 10,000/-.

[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. 01/36/218/21/AM-26/EPCG]

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