https://www.taxtmi.com/caselaws?id=33448 Import of cars under the EPCG scheme for the hotel service sector was not shown to breach any condition of the EXIM Policy, EPCG licence, or Notification No. 49/2000-Cus. The scheme required achievement of the stipulated incremental foreign exchange within the prescribed period and prohibited sale or other disposal of the imported goods; those conditions were not proved to have been violated. The absence of separate journey-wise or guest-wise foreign exchange records was not, by itself, evidence of misuse, and the Department did not rebut the finding that the hotel had met the export obligation. The duty demand was therefore not sustainable. en-us Tue, 12 Aug 2008 00:00:00 +0530 Fri, 15 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33448 Import of cars under the EPCG scheme for the hotel service sector was not shown to breach any condition of the EXIM Policy, EPCG licence, or Notification No. 49/2000-Cus. The scheme required achievement of the stipulated incremental foreign exchange within the prescribed period and prohibited sale or other disposal of the imported goods; those conditions were not proved to have been violated. The absence of separate journey-wise or guest-wise foreign exchange records was not, by itself, evidence of misuse, and the Department did not rebut the finding that the hotel had met the export obligation. The duty demand was therefore not sustainable. Case-Laws Customs Tue, 12 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33448