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Issues: Whether the importer remained entitled to the concessional duty benefit under the customs notification despite breach of the conditions attached to the EPCG import, absence of tourist taxi permit, and the discharge certificate issued by the DGFT.
Analysis: The concessional import was granted subject to fulfilment of export obligation and compliance with the notification conditions. The imported cars were registered as private vehicles, no tourist taxi permit was taken, and the cars were used only in a limited manner for guests occupying two presidential suites. The earnings attributable to such use were far below the stipulated export obligation. The discharge certificate issued by the DGFT was held not to override the customs notification or cure the admitted breach of the import conditions. The breach of the notification conditions therefore justified customs action for duty demand and confiscation, though the court treated the limited foreign exchange earnings from the hotel use of the cars as relevant for apportionment.
Conclusion: The customs appeal succeeded in part. The Tribunal's order was set aside, the matter was remanded for estimation of the portion of earnings attributable to use of the cars and for refixation of duty and interest, and the importer was not finally absolved from consequences of breach.
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