https://www.taxtmi.com/caselaws?id=471671 EPCG authorisations require the stipulated export obligation to be met within eight years through use of imported capital goods in authorised hotel services. A notice issued before expiry of that period cannot establish non-fulfilment where declared foreign-exchange earnings and an application for export-obligation discharge remain unaddressed. Hotel-business use of imported vehicles meets the actual user condition; the Scheme and exemption notifications do not require vehicle-wise proof of foreign-exchange earnings or daily operational records. Parking, registration, insurance and driver-related allegations do not by themselves prove diversion from authorised use. On these facts, confiscation, denial of concessional duty and penalties are unsustainable. en-us Fri, 21 Jul 2023 00:00:00 +0530 Mon, 14 Sep 2026 10:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471671 EPCG authorisations require the stipulated export obligation to be met within eight years through use of imported capital goods in authorised hotel services. A notice issued before expiry of that period cannot establish non-fulfilment where declared foreign-exchange earnings and an application for export-obligation discharge remain unaddressed. Hotel-business use of imported vehicles meets the actual user condition; the Scheme and exemption notifications do not require vehicle-wise proof of foreign-exchange earnings or daily operational records. Parking, registration, insurance and driver-related allegations do not by themselves prove diversion from authorised use. On these facts, confiscation, denial of concessional duty and penalties are unsustainable. Case-Laws Customs Fri, 21 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471671