APPENDIX 26
- Document type
- Procedure
- Dated
CERTIFICATE OF CHARTERED ACCOUNTANT COST AND WORKS ACCOUNTANT/ COMPANY SECRETARY (FOR ISSUE OF EPCG AUTHORIZATION)
CERTIFICATE OF CHARTERED ACCOUNTANT COST AND WORKS ACCOUNTANT/ COMPANY SECRETARY (FOR ISSUE OF EPCG AUTHORIZATION)
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:
I. 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 along with latest copies of relevant documents) :-
-
(i)
(ii)
-
(i) Export Order/Contract,
(ii) Shipping Bills,
(iii) Bill of Lading (and/or Airways Bills/PP Receipts),
(iv) Customs/Bank attested invoices,
(v) Bank Certificate of exports and realization,
(vi) GR declaration etc, and
(vii) Connected books of accounts
-
(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, ( 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).
(vi) Certified statements from the Banker/Chartered Accountant of Foreign Exchange Earnings and connected books of accounts.
III. The information given by the applicant firm/company in the Aayaat Niryaat Form including 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.
V. 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.
VI. 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.
vii. Details of export of same/similar products made during the Preceding 3 years as in Column 12 of ANF 5A:
| Financial Year 1. 2. 3. | FOB Value US$ Rs. US$ Rs. US$ Rs. |
(Signature and Stamp/ Seal of the Signatory)
(Chartered Accountant/ Cost & Works Accountant/Company Secretary)
Place: Date: | Name of the Signatory: Address: 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.
2.
Note: Each page of this annexure is to be signed by the Chartered Accountant with his registration number.