2016 (5) TMI 1418 - HC - Customs

Violations of import conditions - case of Revenue is that the respondent failed to demonstrate that the cars were in fact used for transporting the foreign guests of the hotel - Whether the respondent violated the conditions attached to the import of cars for use in the hotel business? - Held that - the Department was unable to show any stipulation in any notification issued by the Central Board of Excise and Customs or any other notification specifically requiring the imported cars to be used only for transporting foreign guests of the hotel - 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 - appeal dismissed.

Summary

The Customs Department appealed against a Tribunal order questioning if imported cars were used for hotel business. The Court upheld Tribunal's decision, stating no violation if cars are used and foreign exchange earned. No substantial question of law found, appeal dismissed.