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TMI Blog2014 (1) TMI 1480X X X X Extracts X X X X X X X X Extracts X X X X ..... h the argument that the entire export obligation should be discharged by earning from fare charges of the cars was not accepted by the Court - bank guarantee is not sufficient form of pre-deposit - Conditional stay granted. - C/S/40401 & 40402/2013 in C/40486 & 40487/2013 - Misc. Order Nos.42185 & 42186/2013 - Dated:- 2-9-2013 - Shri Pradip Kumar Das and Shri Mathew John, JJ. For the Appellant : Shri K.S. Venkatagiri, Advocate For the Respondent : Shri M. Rammohan Rao, DC (AR) ORDER Per Mathew John Two applications filed in two appeals are being considered together because both the appeals arise from the same impugned order. The first applicant operates a resort in Kerala. The second applicant is the Managing Directo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chapter 5.15 and Handbook of Procedure 2004 -09 Volume -I. The car was seized and released to the appellant on execution of a bond and bank guarantee of Rs. 40 lakhs on 26.10.2006. After release of the car, the applicant got the car registered as a tourist taxi on 20.1.2007. They also submitted that after conversion of the car into tourist taxi they have used the tourist taxi for earning foreign exchange from customers who stayed in the hotel. The show-cause notice issued has been adjudicated in the first round. Against the adjudication order when both the Department and the applicant came in appeal to the Tribunal. The Tribunal remanded the matter for de novo consideration. Consequent to the Tribunal dated 08-03-2012 of the Tribunal, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orse in Bill of Entry while clearing such vehicles that such vehicles have to be registered as a vehicle for tourist purpose only. This would make purpose of import of vehicles absolutely clear and would also facilitate registration. (b) In all past cases where Export Obligation Discharge Certificate (EODC) has not been obtained by 30.6.2008 and where vehicles were not registered as Tourist Vehicles, EPCG authorization holders will get them registered as Tourist Vehicles, by 31.8.2008. Regional Authorities of DGFT will monitor and ensure compliance. 3. This issues with the approval of DGFT. (G. Seetharam Reddy) Jt. Director General of Foreign Trade 3. According to the Counsel, since the condition regarding registration as tou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Surya Samudra Holiday Resorts (P) Ltd. Vs. Commissioner of Customs, Mumbai 2010 (256) ELT 473 and the decision of the Kerala High Court in Commissioner of Customs Vs. Kumarakom Lake Resorts 2011 (268) ELT 153 (Ker.). According to him, all the issues now being raised have been decided in these decisions. He argues that the Tribunal has held that that if the conditions were not complied within six months as was required as per the conditions of the EPCG, the proceedings initiated by customs authorities are valid. He submits that the matter has already been adjudicated by the Commissioner and no purpose will be served by remanding the matter again and he prays that the applicant should be subjected to terms of deposit considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Enterprises (supra) also emphasizes that the car should have been put to use for activities which earn foreign exchange though the argument that the entire export obligation should be discharged by earning from fare charges of the cars was not accepted by the Court. Therefore, we find strong force in the arguments of Ld. A.R. for Revenue. Further we do not agree with the prayer that a bank guarantee is a sufficient form of pre-deposit. Therefore, we direct the applicant to make a pre-deposit of Rs. 14,00,000/- (Rupees fourteen lakhs only) within a period of six weeks and report compliance on 24.10.2013. Upon such deposit, pre-deposit of the balance dues arising out of the impugned order stands waived and recovery thereof stayed during the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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