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2017 (2) TMI 296 - HC - CustomsEPCG Scheme - breach of condition of EPCG - import of Rolls Royce Ghost model car - the car was lying at the residence of one Prakash Shetty, Chairman and Managing Director of the appellant-assessee. Ordinarily, therefore, there was an appeal by the assessee and that is why he is styled as appellant in some part of the Tribunal's order, equally the Revenue was also an appellant. Held that: - The Revenue found that there is no basis for the presumption that the assessee would not complete the obligations and within the stipulated period. The Department could not prove that the actual user condition has been violated by disposing of or transferring the vehicle by sale or lease or in any other manner before completing the export obligation. There is no condition and which can be found to be violated by mere parking of a vehicle. If the vehicle has been imported, there is nothing that could be enforced as far as its parking or its plying within the State of Karnataka or its registration with a particular Regional Transport Office. Therefore, such of these conditions which are read into the licence and not found cannot be held to be violated. Appeal dismissed - decided against appellant.
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