https://www.taxtmi.com/caselaws?id=442025 Under the EPCG scheme, imported vehicles need not remain registered as tourist vehicles throughout the entire relevant period if the DGFT clarification permits later registration and relaxes prior non-compliance. The respondent's subsequent re-registration as a tourist vehicle was accepted within that framework, so the alleged breach was not established. Foreign exchange earned through the respondent's hotel and tourism operations was also treated as relevant to export obligation compliance, and the Export Obligation Discharge Certificate issued by the licensing authority was given isive effect. Customs could not disregard that certificate and independently demand duty, interest, confiscation, or penalties on the same facts. en-us Mon, 21 Aug 2023 00:00:00 +0530 Wed, 23 Aug 2023 09:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442025 Under the EPCG scheme, imported vehicles need not remain registered as tourist vehicles throughout the entire relevant period if the DGFT clarification permits later registration and relaxes prior non-compliance. The respondent's subsequent re-registration as a tourist vehicle was accepted within that framework, so the alleged breach was not established. Foreign exchange earned through the respondent's hotel and tourism operations was also treated as relevant to export obligation compliance, and the Export Obligation Discharge Certificate issued by the licensing authority was given isive effect. Customs could not disregard that certificate and independently demand duty, interest, confiscation, or penalties on the same facts. Case-Laws Customs Mon, 21 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442025