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2010 (12) TMI 719 - KERALA HIGH COURTConfiscation - Notification 44/2002 dated 19-4-2002- Capital Goods imported under EPCG Scheme at concessional rate and later on sale it or not used for said function - Concessional rate of duty at 5% on capital goods imported under valid license issued under Export Promotion Capital Goods (EPCG) Scheme - customs department later found that the respondent notified cars for sale in complete violation of the conditions on which respondent was allowed to import cars at concessional rate of 5% as against 160% payable - the contention of the respondent that requirement of registration of the vehicles as tourist taxi vehicles under Section 66(1) of the M.V. Act is not mandatory under the notification and under the bond conditions until the clarification issued in Exim Policy on 14-6-2006, to our mind is absurd - The clarification dated 14-6-2006 issued by the DGFT is not going to save the respondent, because they have no case that cars were used for rendering services to the foreign tourists coming to hotel. - the portion of the foreign exchange earnings from the two Presidential suits referred to in the adjudication order should be attributable to the foreign exchange earnings out of the use of the two cars, no matter they were allowed to be used by the foreign tourists in violation of the provisions of the M.V. Act and Rules. - Appeal is allowed by way of remand
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