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TMI Blog2017 (6) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... R The fact of the case is that the appellant imported a "Toyota Land Cruiser Parado Car" under EPCG scheme by availing exemption Notification No.49/2000-Cus dated 27/04/2000. The appellants have claimed that they have fulfilled the export obligation by earning foreign convertible currency against overall business of the hotel. DGFT had issued a EODC certificate and customs have cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time of import of the car and confiscated the car with an option of redemption on payment of Rs. 3 lakhs. Penalties were also imposed on the appellant, the Managing Partner and the buyer of the car. Being aggrieved by the order-in-original, the appellants filed these appeals. 2. Shri N.D.George, learned Counsel appearing on behalf of the appellants made a preliminary subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawn on 20/11/2006. On that basis benefit of EPCG cannot be denied. He further submits that DGFT has clarified to the DRI that the earning of foreign exchange from room rent, etc. is acceptable as foreign exchange earning against the import of car used for Hotel business. Therefore, there is no violation of EPCG scheme and notification issued there under. 3. Shri M.K. Mall, Asst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f, the impugned order is not sustainable. Accordingly, the matter needs to be remanded to the original adjudicating authority to decide against whom the demand can be made. The impugned order is set aside and the matter is remanded to the original adjudicating authority. The adjudicating authority is directed to consider all the correspondence made by the DGFT regarding the export obligation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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