https://www.taxtmi.com/caselaws?id=781992 Where the licensing authority issued EODCs after being satisfied that the EPCG export obligation had been fulfilled, and the applicable policy clarifications allowed foreign exchange from hotel, travel and tourism activities to be counted, the export obligation was treated as discharged. The record showed that the imported vehicles were used in the appellant's tourism operations, supported by logbooks, and there was no contrary evidence of breach. The later DGFT clarification also noted that, before the 14.06.2006 amendment, there was no requirement that the cars be registered as tourist or commercial vehicles. On that basis, the customs demand, interest and penalties were held unsustainable. 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 Where the licensing authority issued EODCs after being satisfied that the EPCG export obligation had been fulfilled, and the applicable policy clarifications allowed foreign exchange from hotel, travel and tourism activities to be counted, the export obligation was treated as discharged. The record showed that the imported vehicles were used in the appellant's tourism operations, supported by logbooks, and there was no contrary evidence of breach. The later DGFT clarification also noted that, before the 14.06.2006 amendment, there was no requirement that the cars be registered as tourist or commercial vehicles. On that basis, the customs demand, interest and penalties were held unsustainable. Case-Laws Customs Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781992