https://www.taxtmi.com/caselaws?id=396049 EPCG scheme import of a motor vehicle treated as imported capital goods; allegation of personal use by a director was unsupported by evidence, and no breach of EPCG licence conditions was established, so concessional import remained valid. Export obligation performance documents were accepted by the competent authority, and the import declaration disclosed relevant facts; therefore the impugned adverse administrative action was set aside and relief granted to the importer. The analysis focuses on admissibility of evidence to prove misuse, applicability of EPCG conditions to movable capital equipment, and the effect of accepted export obligation documentation. en-us Wed, 10 Jun 2020 00:00:00 +0530 Tue, 13 Jan 2026 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396049 EPCG scheme import of a motor vehicle treated as imported capital goods; allegation of personal use by a director was unsupported by evidence, and no breach of EPCG licence conditions was established, so concessional import remained valid. Export obligation performance documents were accepted by the competent authority, and the import declaration disclosed relevant facts; therefore the impugned adverse administrative action was set aside and relief granted to the importer. The analysis focuses on admissibility of evidence to prove misuse, applicability of EPCG conditions to movable capital equipment, and the effect of accepted export obligation documentation. Case-Laws Customs Wed, 10 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396049