Advance Scripts:

Case 1: HAL, Bangalore (Foundry and Forge Division)

EPCG Licence No.0730008994 dated 08.06.2010.

Bond No.2000008760 executed for an amount of Rs.2,39,68,901/-.

Department wrote letter to HAL vide letter C.No.VIII/48/319/2016 EODCICD dated 12.09.2016 and
dated 20.09.2016 requesting to furnish details of export obligation fulfilled by them towards the
above EPCG Licence.

HAL vide their letter dated 17.10.2016 informed about payment of Rs.2,12,98,709/- towards the
Customs duty involved on import of goods under the said EPCG Licence for the unfulfilled export
Obligation and submitted copy of challan towards proof of payment.

Interest is required to be paid.

Similarly, details of DEEC licences and export obligations are to be furnished by HAL, wherein it has to
be examined whether HAL has fulfilled export obligations and is there any customs duty liability
involved on the goods imported under the said DEEC licences.

Case 2: Rotary Hill View Resorts P Ltd

EPCG Licence No.0730004998 dated 13.12.2006

Bond No.200505928 dated 11.01.2007

Department in letter C.No.S/45/33/2007-EPCGICD dated 01.11.2016 wrote letter to the importer for
the details of export obligation. Subsequently, on approval from the importer vide their letter dated
26.10.2016, encashed Bank Guarantee of Rs.1,61,908/- and adjusted the said amount towards
customs duty involved on the goods imported against the EPCG Licence for not fulfilling the export
obligation.

Letters were written to all the importers, whose Bank Guarantee is lapsed or Export Obligation
period is lapsed, after getting the list of pending issues from NIC, to submit the export obligation
details or renewal of Bank Guarantees. Replies have come from many parties:

Some of the replies were examined and found as under:

1. M/s. Gardner Aerospace Pranita P Ltd.

In their letter dated 18.10.2016, it is informed that they have fulfilled the export obligation
and they are following up the matter with EODC. Hence, they have requested time for
submission of EODC. (Export Obligation Discharge Certificate)
2. M/s. Kewaunce Scientific Corporation India P Ltd
In their letter dated 07.10.2016, they have furnished details of unfulfilled obligations and
customs duty payment details for the unfulfilled obligation. They have also submitted
Challan wherein an amount of Rs.8,18,949/- was paid towards customs duty and an amount
of Rs.9,81,796/- towards the interest involved.
PD Bonds:

Case 1: FCI OEN Connectors Ltd

SVB Circular No.47/2002-SVB (for Provisional Assessment) dated 16.05.2002 is placed on file.

Subsequently, the importer has submitted documents , House Trade Mark Licence, copy of
agreement etc vide their letter dated 29.11.2011.The importer has executed a PD Bond for
Rs.25,00,000/- dated 05.11.2012.

This issue is not yet finalised and assessment is being continued provisionally.

Case2: FCI OEN Connectors Ltd

Sub: SVB

Bond No.2000757042 dated 12.02.2014 for an amount of Rs.25,00,000/-

The issue is pending for order from SVB, which is pending for more than 2 ½ years.

Case 3: AMC Cookware India P Ltd (C.No.VIII/48/198/2016-Gr-4)

Issue: SVB Finalisation

SVB vide OIO No.434/2015 dated 23.04.2015 ordered for finalisation of provisional assessments.

Asst. Commissioner vide OIO No.338/2016 dated 11.07.2016 finalised 53 nos. of Bills of Entry.
Subsequently, on 03.11.2016, cancelled PD Bonds executed by the importers.

Case 4: Shree Guru Trading

Sub: Test Report

Test Bond No.2000592664 dated 08.01.2014

BE No.4296815 dated 08.01.2014

The issue is still pending even after lapse of 2 ½ years.

Case 5: Hindustan Unilever Limited

Sub: Non-SVB Bond

Bond No.200509771 dated 15.04.2008 and 200507922 dated 21.09.2007 executed for an amount of
Rs.43,00,000/- and Rs.23,20,000/- respectively.

Issues are still not closed and are pending for more than 3 years.
Warehouse Bonds:
Sl. Importer Bond Amt & Bond Amt Bond Remarks
No. Date (Rs.) Validity
1 Ask Agencies & 2000829065 dt 10,00,00,000/- 1 Year Pending even after 1
Investments P Ltd 23.04.2015 year
2 Amalgamated Bean 2000823361 dt 20,00,000/- 1 year No extension of Bond
Coffee Trading Co Ltd 13.04.2015
3 Bostik India P Ltd 2001013421 dt 60,00,000/- 1 year
05.04.2016
4 Dyna Fusion 2001025121 dt 50,00,000/- 1 year
Technologies P Ltd 26.04.2016