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    <title>2023 (8) TMI 1004 - CESTAT CHENNAI</title>
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    <description>The Tribunal found that the respondent did not violate the conditions of the notification by registering the vehicle as a tourist vehicle within the allowed timeframe. The earnings used to fulfill the export obligation were deemed acceptable, even if not solely from the imported car. The Customs department cannot question the EODC issued by JDGFT without prior consultation. The Customs department&#039;s appeal was dismissed, confirming that the demand for differential duty and penalties was not sustainable.</description>
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      <description>The Tribunal found that the respondent did not violate the conditions of the notification by registering the vehicle as a tourist vehicle within the allowed timeframe. The earnings used to fulfill the export obligation were deemed acceptable, even if not solely from the imported car. The Customs department cannot question the EODC issued by JDGFT without prior consultation. The Customs department&#039;s appeal was dismissed, confirming that the demand for differential duty and penalties was not sustainable.</description>
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