Q$\mathrm{.}6.$ An exporter has decided to upgrade his unit to become a global unit for exports. They plan to import Capital goods worth USD $500000$ under EPCG Scheme. The normal duty is $20\%.$The total turnover of the exporter In three years prior to the year application is USD$300000.$ If the turnover of the exporter is USD $1000000$ per annum for three years & than USD $150,000$ for the next three years;

a$)$ Prepare the books of accounts for the scrutiny by customs & DGFT$?$

b$)$ Calculate penalties?

c$)$ Calculate the minimum figures to be acheived if the exporter wants to avail the

benefits of incentivisation scheme of EPCG?