This document summarizes several import/export license cases requiring attention: Case 1 involves HAL, which paid customs duties of Rs. 2.12 crore for unfulfilled export obligations under an EPCG license. Details of other DEEC licenses and obligations must also be examined. Case 2 discusses Rotary Hill View Resorts, where a bank guarantee of Rs. 1.61 lakh was encashed after the importer approved, to adjust duties for unfulfilled obligations under an EPCG license. Under PD Bonds, FCIOEN Connectors' provisional assessment continues for over 2.5 years awaiting an SVB order. Hindustan Unilever issues remain pending over 3

1. Advance Scripts:
Case 1: HAL, Bangalore (FoundryandForge Division)
EPCG Licence No.0730008994 dated08.06.2010.
BondNo.2000008760 executedforanamountof Rs.2,39,68,901/-.
Departmentwrote lettertoHALvide letterC.No.VIII/48/319/2016 EODCICD dated 12.09.2016 and
dated20.09.2016 requestingtofurnishdetailsof exportobligationfulfilledbythemtowardsthe
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.
Interestisrequiredtobe paid.
Similarly,detailsof DEEClicencesandexportobligationsare tobe furnishedbyHAL, whereinithasto
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 ViewResorts P Ltd
EPCG Licence No.0730004998 dated13.12.2006
BondNo.200505928 dated11.01.2007
DepartmentinletterC.No.S/45/33/2007-EPCGICD dated01.11.2016 wrote letterto the importerfor
the detailsof exportobligation. Subsequently,onapproval fromthe importer vide theirletterdated
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.
Letterswere writtentoall the importers,whose BankGuarantee islapsedorExportObligation
periodislapsed,aftergettingthe listof pendingissuesfromNIC,tosubmitthe exportobligation
detailsorrenewal of BankGuarantees.Replieshave come frommanyparties:
Some of the replieswereexaminedandfoundasunder:
1. M/s. Gardner Aerospace PranitaPLtd.
In theirletterdated18.10.2016, itis informedthattheyhave fulfilledthe exportobligation
and theyare followingupthe matterwithEODC.Hence,theyhave requestedtime for
submissionof EODC.(ExportObligation Discharge Certificate)
2. M/s. Kewaunce ScientificCorporationIndiaPLtd
In theirletterdated07.10.2016, theyhave furnisheddetailsof unfulfilledobligationsand
customsdutypaymentdetailsforthe unfulfilledobligation.Theyhave alsosubmitted
Challanwhereinanamountof Rs.8,18,949/- was paidtowardscustomsdutyand an amount
of Rs.9,81,796/- towardsthe interestinvolved.

2. PD Bonds:
Case 1: FCIOEN ConnectorsLtd
SVBCircularNo.47/2002-SVB (for ProvisionalAssessment)dated16.05.2002 isplaced onfile.
Subsequently,the importerhassubmitteddocuments,House Trade Mark Licence,copyof
agreementetcvide theirletterdated29.11.2011.The importerhasexecutedaPDBond for
Rs.25,00,000/- dated05.11.2012.
Thisissue isnot yetfinalisedand assessmentisbeingcontinuedprovisionally.
Case2: FCIOEN ConnectorsLtd
Sub:SVB
BondNo.2000757042 dated12.02.2014 for an amountof Rs.25,00,000/-
The issue ispendingfororderfromSVB,whichispendingformore than 2 ½ years.
Case 3: AMC Cookware IndiaPLtd (C.No.VIII/48/198/2016-Gr-4)
Issue:SVBFinalisation
SVBvide OIONo.434/2015 dated23.04.2015 orderedforfinalisationof provisional assessments.
Asst.Commissionervide OIONo.338/2016 dated11.07.2016 finalised53nos.of Billsof Entry.
Subsequently,on03.11.2016, cancelledPDBondsexecutedbythe importers.
Case 4: Shree GuruTrading
Sub:Test Report
TestBond No.2000592664 dated08.01.2014
BE No.4296815 dated08.01.2014
The issue isstill pendingevenafterlapse of 2½ years.
Case 5: HindustanUnileverLimited
Sub:Non-SVBBond
BondNo.200509771 dated15.04.2008 and 200507922 dated21.09.2007 executedforanamountof
Rs.43,00,000/- and Rs.23,20,000/- respectively.
Issuesare still notclosedandare pendingformore than3 years.

3. Warehouse Bonds:
Sl.
No.
Importer Bond Amt &
Date
Bond Amt
(Rs.)
Bond
Validity
Remarks
1 Ask Agencies &
Investments P Ltd
2000829065 dt
23.04.2015
10,00,00,000/- 1 Year Pending even after 1
year
2 Amalgamated Bean
Coffee Trading Co Ltd
2000823361 dt
13.04.2015
20,00,000/- 1 year No extension of Bond
3 Bostik India P Ltd 2001013421 dt
05.04.2016
60,00,000/- 1 year
4 Dyna Fusion
Technologies P Ltd
2001025121 dt
26.04.2016
50,00,000/- 1 year