'Authorisations with different value addition criteria cannot be clubbed'

Can we ask for clubbing of advance authorisation issued in April 2009 (where we have excess exports) with advance authorisation issued in September 2009, where we have excess imports?
I believe the advance authorisation issued in April 2009 stipulated minimum positive value addition, whereas the advance authorisation issued in September 2009 stipulated minimum 15 per cent value addition. If so, you may take note that as per Para 4.38 (ix) of the current Handbook of Procedures, Vol. 1 (HB-1), as amended by Public Notice no. 16 dated June 4, 2015, clubbing of authorisations issued with different minimum value addition criteria shall not be allowed by Regional Authority. So, you may approach the Director General of Foreign Trade (DGFT) if other conditions for clubbing are satisfied.

We have an Export Promotion Capital Goods (EPCG) authorisation issued in 2010, when the Foreign Trade Policy (FTP) allowed up to 50 per cent export obligation to be fulfilled by exports of a group company. We have a group company in a Special Economic zone (SEZ). Can we use the exports of our SEZ unit to fulfil 50 per cent of our EPCG export obligation?
The FTP is silent on this issue. In my view, you can contend that the FTP does not bar exports of a group company in SEZ to be counted towards discharge of export obligation of the EPCG authorisation issued to a DTA unit. I am afraid, however, that at a practical level, the Regional Offices or Headquarters of the DGFT will not permit this on the grounds that separate dispensations apply to SEZ units. Ultimately, you may have to approach a court with a plea to take a just and fair view on the issue.

Can we make suo moto payment of Customs duties in case of shortfall in export obligation against advance authorisations?
Yes. You can do so in accordance with CBEC Circular no. 11/2015-Cus dated April 1, 2015.

We are manufacturers of excisable goods. We have collected from buyer some amount over and above the actual freight and insurance cost that we incurred. Are we required to pay excise duty on the same?
In the case of Baroda Electric Meters Ltd. [1997 (94) ELT 13 (SC)], the Supreme Court held that profit earned on transportation charges cannot be added to the assessable value. This decision was followed in a number of cases -- e.g. Andhra Sugars Ltd. [2007 (212) ELT 48 (Tri. Bang.)], Mercedes Benz (I) Ltd. [2010 (260) ELT 149 (Tri. Mumbai)], etc. The same principle was applied to the amount collected in excess of actual insurance charges also in the case of Rama Vision Ltd. [2005 (185) ELT 296 (Tri. Delhi)] and TCP Ltd. [2008 (291) ELT 181 (Tri. Chennai)].

Do we have to submit an installation certificate for capital goods imported under Served from India Scheme (SFIS)? Para 3.6 (c) of HB-1 (2009-14) only calls for a statement of imports.
The installation certificate must be submitted in compliance with condition no. (iii) of the exemption notification 91/2009-Cus dated September 11, 2009.