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of CESTAT allowed the appeal of M/s X against customs demand under the EPCG scheme, holding that issuance of EODCs by DGFT was determinative of fulfilment of export obligation for the three imported cars. The Bench distinguished the Surya Samudra precedent, noting that, unlike in that case, the vehicles were not transferred and remained with the appellant, and that registration as commercial vehicles was not a pre-condition under the relevant notification for imports made in 2001-2003. CESTAT accepted that foreign exchange earned from tour and travel-related services, including commissions and fees, satisfied the export obligation, supported by logbooks evidencing tourism use of the cars. As the Department produced no contrary evidence, the impugned order was set aside and all consequential demands and penalties were quashed.
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