APPENDIX 26

APPENDIX 26

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:

1 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 alongwith latest copies of relevant documents)

(i)
(ii)

b. For export of goods:

(i) Export Order/Contract,
(ii) Shipping Bills,
(iii) Bill of Lading (and/or Airways Bills/PP Receipts),
(iv) Customs/Bank attested Invoices,
(v) Bank Certificates of exports and realization,
(vi) GR declaration etc, and
(vii) connected books of accounts

c. For export of services

(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,
(vi) Certified statements from the Banker/ Chartered Accountant of Foreign Exchange Earnings and connected books of accounts.

(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)

2 The relevant accounting and financial register(s) as prescribed under different Acts and Rules made there under have been maintained and verified by us.

3 The following details have been verified by me / us

1A. Details of exports made in preceding 4 licensing years same and similar products (including exports against all pending EPCG Authorisations)
Sl.No.	Financial Year	Amount of Export of same product / services	Export Amount for similar product / services	Export Amount for alternate / other product / services	Total
1	2	3	4	5	6 =3+4+5
1.
2.
3.
4.
Total

1B. Export Channel Details
Sl.No.	Financial Year	Direct Exports By applicant firm itself	Through Third party Exports	Through Group company	Total
1	2	3	4	5	6 = 3+4+5
1.
2.
3.
4.
Total (1+2+3+4)

1C. Details of Group Company Exports 1. Group company Name 2. Date of Incorporation
Sl.No.	Financial Year	Product Particulars	Direct Exports Value	Value of Group Company Exports through third party	Total
1	2	3	4	5	6 = 4+5
1.
2.
3.
4.
Total

4. Following details regarding EPCG authorization have also been verified by us:

4. EPCG Authorisations already obtained till date.
S.No 1	EPCG Authorisation No and Date 2	Products to be exported/services to be rendered 3	RA which issued Authorisation 4	CIF Value / Duty saved (Rs) 5	Expiry Date of E.O. Period and 6	Redemption Date / Remarks 7
(i)	Redeemed cases during the last 4 years (year-wise)
	Total:
(ii)	Not redeemed cases
	Total:

Sl. No.	EPCG Authorization Details & Date	Average EO		Separate EO on CIF / Duty Saving		Total EO
		Fixed	Fulfilled	Fixed	Fulfilled	Fixed	Fulfilled
1	2 (as in 16)	7	8	9	10	11 = 7+9	12 = 8+10
(i)	Redeemed EPCG Authorization
	Total (i)
(ii)	Non-Redeemed EPCG Authorization
	Total (ii)
	Grand Total (i + ii)

5. The information given by the applicant firm/company regarding 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.

It has been ensured that the information furnished is true and correct in all respects; no part of it is false or misleading and no relevant information has been concealed or withheld;

7. I / We hereby certify that the Shipping Bills contain relevant EPCG Authorization No. and date have been verified, in respect of Specific Export Obligations.

8. 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;

9. 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.

(Signature and Stamp/ Seal of the Signatory)
(Chartered Accountant/ Cost & Works Accountant)

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.

Note:

1. Each page of this annexure is to be signed by the Chartered Accountant with his registration number.