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2014 (7) TMI 842 - AT - CustomsImport of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial category - allegation that cars were not used for tour and travels to earn foreign exchange - appellant contended that transport authority did not register the car as taxi - Held that:- When the car was not used for the purpose it was meant, there was no foreign exchange earning made by the appellant for which it failed to discharge export obligation. Investigation brought out entire truth of the import and gross violation of the import condition in para 12 of the show cause notice. No use of the car for commercial purpose came to record. - Appeal is dismissed accordingly on first principle noticing abuse of the EPCG licence. - Decided against the assessee.
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