https://www.taxtmi.com/caselaws?id=196556 Import of cars for hotel business was not shown to violate the import conditions merely because the cars were not proved to be used only for transporting foreign guests. The relevant requirement was that the hotel earn foreign exchange and put the imported cars to use, and no notification or statutory stipulation imposed an exclusive-use restriction for foreign guests alone. In the absence of any express condition limiting use in that manner, no breach of the import conditions was established, and the issue was decided in favour of the assessee against the Department. en-us Fri, 27 May 2016 00:00:00 +0530 Wed, 06 Dec 2017 22:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196556 Import of cars for hotel business was not shown to violate the import conditions merely because the cars were not proved to be used only for transporting foreign guests. The relevant requirement was that the hotel earn foreign exchange and put the imported cars to use, and no notification or statutory stipulation imposed an exclusive-use restriction for foreign guests alone. In the absence of any express condition limiting use in that manner, no breach of the import conditions was established, and the issue was decided in favour of the assessee against the Department. Case-Laws Customs Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196556