Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
EPCG exemption for second-hand textile machinery was upheld where the importer held a valid DGFT authorisation, the customs notification contained no year-of-manufacture restriction, and there was no evidence that the notification's conditions were otherwise breached. Fulfilment of the export obligation and redemption of the EPCG licence showed compliance with the scheme. A vintage restriction could not be imported by linking the case to the TUF Scheme, so the duty demand, interest and consequential penalties, including the Director's penalty, were set aside.
EPCG exemption for second-hand textile machinery was upheld where the importer held a valid DGFT authorisation, the customs notification contained no year-of-manufacture restriction, and there was no evidence that the notification's conditions were otherwise breached. Fulfilment of the export obligation and redemption of the EPCG licence showed compliance with the scheme. A vintage restriction could not be imported by linking the case to the TUF Scheme, so the duty demand, interest and consequential penalties, including the Director's penalty, were set aside.
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