Customs Department's appeal on use of imported cars for hotel business dismissed. No violation if used for business and earns foreign exchange.

The Customs Department's appeal against a Tribunal order regarding the use of imported cars for hotel business was dismissed by the Court. The Court affirmed that as long as the cars were used for the business and foreign exchange was earned, there was no violation. The appeal was dismissed as no substantial question of law was identified.

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The Customs Department appealed against a Tribunal order questioning if imported cars were used for hotel business. The Court upheld Tribunal's decision, stating no violation if cars are used and foreign exchange earned. No substantial question of law found, appeal dismissed.

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