https://www.taxtmi.com/caselaws?id=206372 Concessional EPCG import benefit depends on strict compliance with the customs notification conditions, including fulfilment of the export obligation. Private registration of the imported cars, absence of a tourist taxi permit, and only limited use for hotel guests supported a breach of those conditions, so the DGFT discharge certificate did not override the customs notification or cure the default. Customs action for duty demand and confiscation was therefore justified, but the limited foreign exchange earnings from the vehicle use were relevant to apportionment. The matter was remanded for estimation of the attributable earnings and refixation of duty and interest, and the importer was not finally absolved from the consequences of breach. en-us Tue, 21 Dec 2010 00:00:00 +0530 Sat, 29 Oct 2011 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206372 Concessional EPCG import benefit depends on strict compliance with the customs notification conditions, including fulfilment of the export obligation. Private registration of the imported cars, absence of a tourist taxi permit, and only limited use for hotel guests supported a breach of those conditions, so the DGFT discharge certificate did not override the customs notification or cure the default. Customs action for duty demand and confiscation was therefore justified, but the limited foreign exchange earnings from the vehicle use were relevant to apportionment. The matter was remanded for estimation of the attributable earnings and refixation of duty and interest, and the importer was not finally absolved from the consequences of breach. Case-Laws Customs Tue, 21 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206372