https://www.taxtmi.com/caselaws?id=203555 The High Court upheld the Tribunal's decision in a case involving the interpretation of EPCG license conditions for duty on imported cars used by a travel agency. The Court found that the company fulfilled its export obligation by utilizing the cars for travel services, attracting foreign tourists, and contributing to foreign exchange earnings. Emphasizing the necessity for direct use of imported items for business activities, the Court dismissed the appeals, ruling in favor of the company and stating that no substantial question of law arose. en-us Tue, 03 Aug 2010 00:00:00 +0530 Fri, 03 Jun 2011 08:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203555 The High Court upheld the Tribunal's decision in a case involving the interpretation of EPCG license conditions for duty on imported cars used by a travel agency. The Court found that the company fulfilled its export obligation by utilizing the cars for travel services, attracting foreign tourists, and contributing to foreign exchange earnings. Emphasizing the necessity for direct use of imported items for business activities, the Court dismissed the appeals, ruling in favor of the company and stating that no substantial question of law arose. Case-Laws Customs Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203555