TaxTMI 
TaxTMI 
2014 (8) TMI 359
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed that the applicant is Delhi based and inadvertently the appeal was filed on 01.04.2013 in the O/o Commissioner (Appeals) and in support of the contention the applicant enclosed a copy of the appeal filed before the Commissioner (Appeals) as well as the letter dated 14.05.2013 of the O/o Commissioner (Appeals), it was informed that the appeal had been wrongly filed in their office. After detection of the mistake, the applicant immediately filed appeal before the Tribunal. 4. After considering the submissions of both sides, we find that the applicant inadvertently filed the appeal in the O/o Commissioner (Appeals) within the statutory time. In view of that, we condone the delay in filing the appeal. Both the COD applications are allowed....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ailed to produce any evidence that any payment was received in freely convertible foreign currency. In view of that, the cars were seized by Customs Officers. Subsequently, it was released provisionally by furnishing bond of Rs. 1,30,74,927/- along with Bank Guarantee of Rs. 1,30,74,927/-. A show-cause notice was issued proposing confiscation of the seized goods, demand of duty along with interest and penalty on both the applicants. 7. The learned Counsel submits that the cars were used for pick-up and drop facilities for the VIP guests of the Hotel and were not being used exclusively for generating foreign exchange. He further submits that the period of export obligation of eight years has not elapsed and, therefore, the seizure is cont....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rt in the case of Interglobe Enterprises Ltd. Vs Union of India reported in 2006 (203) E.L.T.202 (Tri.-Del). 9. After hearing both sides and on perusal of the records, we find that the applicant imported three BMW cars in Oct.'07 and Sept.'09 under EPCG Scheme. The EPCG Scheme provides that the vehicle imported is to be used for tourist purposes only. Clause (4)(ii) of Para 5 of Notification No.97/2004-Cus (supra) provides that export obligation in relation to importers rendering services means, receiving payments in free convertible foreign currency for services rendered through use of the capital goods. On a plain reading of Notification and the EPCG Scheme, it is clear that the cars shall be used for tourist purposes only and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ase of import of the cars under EPCG Scheme, it was observed that while capital goods may or may not be capable of generating convertible foreign exchange by their independent use, least the importer must demonstrate is that the goods were put to use for business activity for which the same were imported. 11. We have already stated that prima facie there is violation of exemption notification insofar as the applicant failed to produce any evidence that the payments were received in freely convertible foreign currency for services rendered to use of the cars. Hence the applicant failed to make out a prima facie case for waiver of pre-deposit of the entire amount of duty along with interest and penalty. The case relied upon by the learned ....