2016 (11) TMI 36

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hri H.C. Saini, A.R. for the Respondent/Revenue ORDER Per Archana Wadhwa: As per facts on record, the appellant M/s Jukaso Inn imported foreign made cars under EPGC Scheme and after obtaining EPGC authorisation. Their residential premises were put to search and two imported cars were found parked therein. The present appeals relate to Audi car imported by the appellant under such EPGC Sch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of bond. 3. Inasmuch as 2- star status of the said appellant was subsequently withdrawn, Revenue entertained that the benefit of EPGC Scheme stands unauhorisedly availed by the assessee and was liable to pay duty of Rs. 10,91,440/- along with interest. The appellant agreed to the above stand of the Revenue and paid the Customs duty along with interest even before issuance of show cause notice....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e basis of EPGC Scheme and at the time of import the appellant fulfilled all the relevant conditions. It is only subsequently, that the appellant was robbed of its 2 -star status by the India Tourism vide letter dated 21.8.2009. As such, the appellant cannot be blamed for contravention of any provision of law. They are not contesting the duty demand and interest to buy peace with the Revenue. 6....