https://www.taxtmi.com/caselaws?id=781992 CESTAT allowed the appeal and set aside the impugned order, holding that the appellant had validly fulfilled export obligations under the EPCG scheme. It found that registration of the imported cars as private vehicles did not violate notification conditions applicable at the time of import (2001-2003), as commercial registration was not then required. Foreign exchange earnings from travel and tourism-related services, not limited to direct use of the cars, were sufficient to meet export obligations. The Tribunal held that issuance of EODCs by DGFT was determinative of fulfilment of export obligations, and distinguished the Surya Samudra precedent on facts. en-us Thu, 20 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781992 CESTAT allowed the appeal and set aside the impugned order, holding that the appellant had validly fulfilled export obligations under the EPCG scheme. It found that registration of the imported cars as private vehicles did not violate notification conditions applicable at the time of import (2001-2003), as commercial registration was not then required. Foreign exchange earnings from travel and tourism-related services, not limited to direct use of the cars, were sufficient to meet export obligations. The Tribunal held that issuance of EODCs by DGFT was determinative of fulfilment of export obligations, and distinguished the Surya Samudra precedent on facts. Case-Laws Customs Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781992