https://www.taxtmi.com/forum/issue?id=117721 Maintain clear bifurcation of goods and export records between the EPCG authorization and EOU obligations; if still an EOU, apply to subsume the EPCG export obligation with EOU obligations and obtain NOC from the Development Commissioner before closure; if in DTA, provide distinct export evidence that EPCG obligations were separately fulfilled. An EPCG authorization unused may be surrendered prior to expiry of the export obligation period, but authorizations against which imports were made cannot be surrendered. These measures address DGFT concerns raised in the show cause notice alleging contraventions of foreign trade rules. en-us Mon, 20 Dec 2021 17:11:27 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117721 Maintain clear bifurcation of goods and export records between the EPCG authorization and EOU obligations; if still an EOU, apply to subsume the EPCG export obligation with EOU obligations and obtain NOC from the Development Commissioner before closure; if in DTA, provide distinct export evidence that EPCG obligations were separately fulfilled. An EPCG authorization unused may be surrendered prior to expiry of the export obligation period, but authorizations against which imports were made cannot be surrendered. These measures address DGFT concerns raised in the show cause notice alleging contraventions of foreign trade rules. Discussion-Forum Customs Mon, 20 Dec 2021 17:11:27 +0530 https://www.taxtmi.com/forum/issue?id=117721