Appendix 26 A

Certificate of Chartered Accountant Cost and Works Accountant/
Company Secretary (For EPCG Redemption)

I/We hereby confirm that I/We have examined the prescribed registers and also the relevant records of M/s..........................……………………………………………having IEC number……………………... and PAN number…………………….for the licensing period(s) ………………………………and hereby certify that:

1     The following documents/ records have been furnished by the applicant firm/company and have been examined and verified by me/us namely: -

a.    Statutory documentation under the Customs Act 1962 and Excise Act 1848, Service Tax Act, Foreign Trade (Development & Regulation) Act 1992; (List out below alongwith latest copies of relevant documents)

(i)

(ii)

b.   For export of goods:

(i)     Export Order/Contract,

(ii)    Shipping Bills,

(iii)   Bill of Lading (and/or Airways Bills/PP Receipts),

(iv)   Customs/Bank attested Invoices,

(v)    Bank Certificates of exports and realization,

(vi)   GR declaration etc, and

(vii)   connected books of accounts

c.    For export of services

(i)     Bank Certificate of direct foreign exchange earning,

(ii)    GR declaration,

(iii)   Forward Inward Remittance Certificates (FIRCs),

(iv)   Certificate from international credit card companies,

(v)    C.A certificate for the indirect sources,

(vi)   Certified statements from the Banker/ Chartered Accountant of Foreign Exchange Earnings and connected books of accounts.

(In respect of indirect forex earnings duly certified by Chartered Accountant such as amount received from Travel agents/Tour Operators, Foreign Airlines for stay of Crew and Catering, UN organizations and Diplomatic Missions and Encashment Certificate from authorized dealers and others in terms of DGFT Policy circular no.60/97-2002 dated 24.12.1998)

2     The relevant accounting and financial register(s) as prescribed under different Acts and Rules made there under have been maintained and verified by us.


3     The following Details have been verified by me / us:

1A.   EPCG Authorisations already obtained till date.

S.No

EPCG Authorisation No and Date

Products to be exported/services to be rendered

RA which issued Authorisation

CIF Value / Duty saved (Rs)

Expiry Date of E.O. Period

Redeemption Date / Remarks  

1

2

3

4

5

6

7  

(i)

Redeemed cases during the last 4 years (year-wise)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total:

 

 

 

 

 

(ii)

Not redeemed cases

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total:

 

 

 

 

 

 

1A. (Contd.)  

Sl. No.

EPCG Authorization Details & Date

Average EO
(Over complete EOP)

Separate EO on CIF / Duty Saving
(Over complete EOP)

Total EO  

 

 

Fixed

Fulfilled

Fixed

Fulfilled

Fixed

Fulfilled

1

2 (as in 3)

7

8

9

10

11 = 7+9

12 = 8+10

(i)

Redeemed EPCG Authorization

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total (i)

 

 

 

 

 

 

(ii)

Non-Redeemed EPCG Authorization

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total (ii)

 

 

 

 

 

 

 

Grand Total (i + ii)

 

 

 

 

 

 

 


1B. Details of physical exports / Deemed exports made / services rendered (For same product)

Sl. No.

BRC No. & Date

Shipping Bill / Voucher / Invoice / CT 3 / ARE 3 / Lorry / Railway Receipt+

FOB / FOR Value (in FFE/) ++  

 

 

No.

Date

Direct exports

Deemed Exports

Third Party exports

By Group Company

Other R&D services / Royalty

Total

1

2

3

4

5

6

7

8

9

10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1C. Details of physical exports / Deemed exports made / services rendered (For Similar product)

Sl. No.

BRC No. & Date

Shipping Bill / Voucher / Invoice / CT 3 / ARE 3 / Lorry / Railway Receipt +

FOB / FOR Value (in FFE/) ++  

 

 

No.

Date

Direct exports

Deemed Exports

Third Party exports

By Group Company

Other R&D services / Royalty

Total

1

2

3

4

5

6

7

8

9

10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1D. Details of physical exports / Deemed exports made / services rendered (For Alternate product)

Sl. No.

BRC No. & Date

Shipping Bill / Voucher / Invoice / CT 3 / ARE 3 / Lorry / Railway Receipt +

FOB / FOR Value (in FFE/) ++  

 

 

No.

Date

Direct exports

Deemed Exports

Third Party exports

By Group Company

Other R&D services / Royalty

Total

1

2

3

4

5

6

7

8

9

10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1E. Total Exports = (4A + 4B + 4C)

Sl. No.

BRC No. & Date

Shipping Bill / Voucher / Invoice / CT 3 / ARE 3 / Lorry / Railway Receipt +

FOB / FOR Value (in FFE/) ++  

 

 

No.

Date

Direct exports

Deemed Exports

Third Party exports

By Group Company

Other R&D services / Royalty

Total

1

2

3

4

 5

6

7

8

9

10

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 


4.     The information given by the applicant firm/company regarding details on

a.    imports/exports made and services rendered,

b.   foreign exchange earnings/ realization (both from direct and indirect sources)

c.    third party exports

d.   deemed exports

is in agreement with the Foreign Trade Policy 2004-09 and the rules and procedures made there under, the relevant register and records and the books of accounts maintained by M/s...........…………………... and their subsidiaries and is also true and correct.

It has been ensured that the information furnished is true and correct in all respects; no part of it is false or misleading and no relevant information has been concealed or withheld;

5.     I / We hereby certify that the Shipping Bills contain the relevant EPCG Authorization No. and date have been verified, in respect of specific export obligation.

6.     I/We hereby certify that the total value of outstanding export proceeds beyond a period of 360 days from the date of exports made by the applicant is Rs.______________.

I/We hereby certify that the total value of outstanding export proceeds beyond a period of 6 months from the date of exports made by the applicant is Rs.______________.

7.     Neither I, nor any of my/our partners is a partner, director, or an employee of the above-named entity, its Group companies or its associated concerns;

8.     I/We fully understand that any statement made in this certificate, if proved incorrect or false, will render me/us liable to face any penal action or other consequences as may be prescribed in law or otherwise warranted.

 

(Signature and Stamp/ Seal of the Signatory)

(Chartered Accountant/ Cost & Works Accountant)

 

                                                                                                  Name of the Signatory:

Place:                                                                                         Address:

Date:                                                                                          Membership No:

If any of the documents of record mentioned in serial number (i) have not been maintained/ furnished, examined or verified, they may please be specified below:-

1.

Note:

1.   Each page of this annexure is to be signed by the Chartered Accountant with his registration number.