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2023 (8) TMI 1004 - AT - CustomsEPCG Scheme - denial of benefit of N/N. 55/2003 - Demand of differential duty - denial of benefit of condition of the notification in as much as the car was not registered as tourist vehicle for a substantial period and also that the foreign exchange was received from various other services and not by use of the car - non-maintenance of proper vehicle movement records and the vehicle travel journey documents showed only very less amount collected from using the vehicle for travel purpose - HELD THAT:- In the case of COMMISSIONER OF CUSTOMS (AIR CARGO EXPORT) VERSUS HOTEL EXCELSIOR LTD. [2016 (5) TMI 1418 - DELHI HIGH COURT] similar issue was considered and the Hon’ble High Court, Delhi observed the Court is unable to disagree with the reasoning of the CESTAT that as long as foreign exchange is earned by the hotel and the imported cars are being used, there cannot said to be a violation of any statutory requirement. Thus, the impugned order before does not call for any interference. The same is sustained. Appeals filed by the department are dismissed.
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