6.14 If the EPCG licence holder has not utilised the full or utilised in excess, the
CIF value of the licence for import / indigenous procurement of capital goods
allowed therein, his export obligation shall stand reduced / enhanced on
prorata basis with reference to the actual utilisation of the licence. In such
cases where the CIF value actually utilised is more than the CIF value covered
by the licence, the licence holder shall furnish additional fee to cover the
excess CIF value of imports effected subsequently.