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2017 (12) TMI 980 - AT - CustomsBenefit of N/N. 64/2008-Cus dated 9.5.2008 - EPCG Scheme - violation of import condition - Vehicles - Held that: - While grievance of Revenue is that the car was not found in the premises of the hotel and no foreign tourists were found therein, but that was used for the personal purpose of the appellant hotel, there cannot be claim of notification benefit. There was no enquiry conducted to show that car was not used for such purpose, for which the plea of Revenue should not sustain - Revenue having failed to prove that the vehicle was not used for the purpose of foreign tourists and not also proved that there was no foreign exchange earned, the appellant should not suffer. It had maintained logbook and car was used for foreign tourists and foreign exchange was earned. Mere use of the car by Directors in exigency does not debar the appellant from the notification benefit. A plethora of documents submitted by the appellant could not rule out use of the vehicle for the foreign tourism and stray use of the vehicle by Director shall not dis-entitle the appellant when appropriate foreign exchange earning remain undoubted and uncontroverted by the Revenue. Reliance placed in the case of Hotel Excelsior Ltd., Jagdish Rai Sood, Director, Raman Kumar Sood, Director, Ajay Kumar Sood, Director, Satish Kumar Sood, Erstwhile Director Versus Commissioner of Customs (I And G), New Delhi And Vica-Versa [2015 (12) TMI 1045 - CESTAT NEW DELHI], where it was held that proceedings initiated against HEL and its Directors for violation of condition of notification or the EPCG licence are not sustainable as the same are pre-mature as HEL is still in possession of the cars and registered the same as tourist vehicle. Appeal allowed - decided in favor of appellant.
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