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2017 (12) TMI 103 - AT - CustomsViolation of EPCG Scheme - actual use condition - it was alleged that that two vehicles imported by M/s Hotel Tunga Regency Pvt. Ltd. were used for personal purpose - According to Revenue, even the documentary evidences failed to establish that the vehicles were exclusively used for the tourism purpose of the foreign tourists. There is no dispute by the appellant that the vehicles were used by the Directors (although appellant says at times used). So also appellant could not establish with clean hands that the vehicles were exclusively used for the tourism purpose of the foreign visitors to the hotel - Revenue s further submission is that the EPCG licence impose obligation on the appellant both on user criterion as well as earning of foreign exchange, it was the burden of the appellant to establish that it has fulfilled the condition of the notification, policy as well as the EPCG licence. Held that: - Due to paucity of time the order could not be recorded - Order is reserved and expect to be pronounced by 10/12/2017.
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