EPCG compliance certification: Chartered Accountant/Cost Accountant/Company Secretary must verify exports, registers and attest evidence for redemption. Certificate from a Chartered Accountant/Cost Accountant/Company Secretary for redemption of EPCG authorisation/post-export duty credit scrip requires examination and verification of prescribed documents for deemed exports, exports of goods and services (including ARO/LC or ARE-3, e-BRCs, shipping bills, bills of lading, invoices, FIRCs and related books), confirmation that statutory accounting registers are maintained, verification of shipping bills with EPCG authorisation or an affidavit excluding use for other EO, declaration of no relationship with the applicant, and acknowledgement of liability for false statements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
EPCG compliance certification: Chartered Accountant/Cost Accountant/Company Secretary must verify exports, registers and attest evidence for redemption.
Certificate from a Chartered Accountant/Cost Accountant/Company Secretary for redemption of EPCG authorisation/post-export duty credit scrip requires examination and verification of prescribed documents for deemed exports, exports of goods and services (including ARO/LC or ARE-3, e-BRCs, shipping bills, bills of lading, invoices, FIRCs and related books), confirmation that statutory accounting registers are maintained, verification of shipping bills with EPCG authorisation or an affidavit excluding use for other EO, declaration of no relationship with the applicant, and acknowledgement of liability for false statements.
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