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TMI Blog2017 (2) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... ated by disposing of or transferring the vehicle by sale or lease or in any other manner before completing the export obligation. There is no condition and which can be found to be violated by mere parking of a vehicle. If the vehicle has been imported, there is nothing that could be enforced as far as its parking or its plying within the State of Karnataka or its registration with a particular Regional Transport Office. Therefore, such of these conditions which are read into the licence and not found cannot be held to be violated. Appeal dismissed - decided against appellant. - Customs Appeal No. 15 of 2016, Notice of Motion No. 255 of 2016 - - - Dated:- 30-1-2017 - S. C. Dharmadhikari And B. P. Colabawalla, JJ. Mr. P.S. Jetly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are required to go into anything that the Revenue brought before the Tribunal for it is essentially aggrieved by the allowing of the appeal of the assessee. The assessee's explanation was that there are no mala fides. The impugned order is completely erroneous inasmuch as no condition of the EPCG was breached. 5. Mr. Jetly appearing on behalf of the Revenue in support of this appeal would submit that each of the questions which are projected at page 87 of the paper-book are substantial questions of law. 6. He would submit that there is complete perversity in the Tribunal's order inasmuch evidence which was irrelevant has been relied upon and most germane materials are ignored or brushed aside. 7. The penalty was sought t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leaves us in no manner of doubt that the appreciation of the evidence is in accord with the settled principles. There is absolutely no question of the appraisal or appreciation of the evidence being contrary to the settled principles or perverse. The Tribunal has gone condition-wise and the alleged violation thereof. It is clear that the vehicle has been brought by somebody in a hotel and tourism related service. That the vehicle was also displayed at the hotel and was used and hence at times by the assessee for his business related activities cannot be, therefore, said to be a violation. In paragraphs 18 and 19, the alleged act of the vehicle being used by one Prakash Shetty was considered and in paragraph 20 a reference is made in great d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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