https://www.taxtmi.com/caselaws?id=352711 Customs exemption under Notification No. 64/2008-Cus was stated to remain available for imported vehicles under the EPCG scheme where the notification did not prescribe a specific logbook format or require exclusive use in one rigid manner. The text notes that records showing tourism registration and foreign exchange earnings supported the permitted use, while the Revenue failed to prove by cogent evidence that the vehicles were diverted from the authorised purpose or that the exemption conditions were breached. Occasional use by Directors in exigent circumstances was treated as insufficient, by itself, to defeat the exemption, and the notification was not read to impose restrictions not found in its wording. en-us Thu, 14 Dec 2017 00:00:00 +0530 Fri, 29 Jun 2018 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352711 Customs exemption under Notification No. 64/2008-Cus was stated to remain available for imported vehicles under the EPCG scheme where the notification did not prescribe a specific logbook format or require exclusive use in one rigid manner. The text notes that records showing tourism registration and foreign exchange earnings supported the permitted use, while the Revenue failed to prove by cogent evidence that the vehicles were diverted from the authorised purpose or that the exemption conditions were breached. Occasional use by Directors in exigent circumstances was treated as insufficient, by itself, to defeat the exemption, and the notification was not read to impose restrictions not found in its wording. Case-Laws Customs Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352711