An exporter has decided to import Capital goods under EPCG scheme in the FY 202021. The Total value of C65 is USD 400,000. The normal duty is 25%. The total exports in three years prior to to the application is USD 300,000. The total exports from 2020-21 to 2023-24 is USD 500,000 & 2024-26 is USD 400.000. a. Prepare the statement for scrutiny by customs/ DGFT? b. Also calculate the penalties, if any? c. If the Raw material is also imported for USD 100,000 & Duty saving is 25%, Calculate EO? d. How are exporters helped by various Schemes of the DGFT to achieve the target of Globalization