Non-retrospective application of export incentive amendments ensures prior notifications apply prospectively and claims face committee scrutiny. The circular accepts the non-retrospective application of DGFT amendments to the Target Plus Scheme, directs that those amendments operate prospectively from their issuance, and records corresponding Customs notification changes. DGFT has set up Zonal Committees to scrutinize TPS claims, requires committee review before issuing TPS scrips for the affected year, and instructs Customs formations to allow use of scrips subject to prescribed checks and reporting of implementation difficulties.