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2008 (8) TMI 258 - AT - CustomsImports of car for the service sector - Allegation that assessee-importer have not shown separate income in foreign exchange attributable to three Mercedez Benz cars imported - Customs Notfn. or the Export Import Policy do not prescribe the nature of record to be maintained by the importer- service provided has been given the freedom to use the imported cars in whatever way he considers best to earn the incremental foreign exchange. The cars have not been sold or in any way alienated to any other person by the importer. Merely because the cars are registered in Delhi and are registered for personal use is not sufficient evidence – held that there is no violation of the requirement of the EPCG scheme
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