Home Case Index All Cases Customs Customs + AT Customs - 2008 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (12) TMI 137 - AT - CustomsCars imported under EPCG license – SCN issued proposing confiscation of cars on ground of violation of conditions of Notification no. 44/2000 as well as EPCG licence - According to the appellant, not only the DGFT had not accepted the view of the Customs Department but they have also redeemed the EPCG licence after certifying that they have fulfilled the export obligation as prescribed - understanding of the DGFT authorities cannot be brushed aside without valid reasons – revenue has not shown that the cars have been used for any purpose other than those stipulated in the EPCG licence – confiscation not justified
|