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TMI Blog2020 (2) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 23-12-2005 issued by Jt. D.G.F.T., Trivandrum. On specific intelligence that the vehicle is used in violation of the conditions stipulated in the license, investigations were initiated. It was noticed that the vehicle was not registered as a tourist taxi and was registered only as a private vehicle in the name of the Managing Director of the appellant-company. The vehicle was initially seized and thereafter provisionally released on furnishing bank guarantee. Show Cause Notice was issued alleging violation of the conditions in the E.P.C.G. license and for recovery of duty forgone along with interest and also for imposing penalty. After due process of law, the adjudicating authority confirmed the demand, interest and also imposed pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the EPCG license holders will get the vehicles registered as tourist vehicle before 31-8-2008. In the present case, the appellant was issued the EODC only on 12-6-2018. Thus, the appellant has converted the registration from private vehicle to tourist vehicle much before obtaining EODC and before 31-8-2008. Thus, this condition has been sufficiently complied. 4. He relied upon the decision in the cases of Narang International Hotels P. Ltd. v. Commissioner of Customs, Nhava Sheva - 2017 (347) E.L.T. 680 (Tri. - Mum.), Commissioner of Customs v. Air Travel Bureau Ltd. - 2010 (260) E.L.T. 78 (Del.) and Hotel Excelsior Ltd. v. Commissioner of Customs, New Delhi - 2016 (336) E.L.T. 116 (Tri. - Del.) to argue that when the EODC has been i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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." 8. From the above clarification, it can be seen that an importer/assessee could get the vehicles registered as tourist vehicle on or before 31-8-2008 and also if the EODC has not been issued within 30-6-2008. In the present case, the appellants have converted the registration to tourist vehicle much before issuance of EODC. 9. The second allegation is that the appellants have not earned foreign exchange exclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e (EODC). Such application does not terminate the validity of the authorization or to accrue credit of further earning of foreign exchange in the manner envisaged in the scheme to meet any shortfall in achievement of obligation that may yet be determined by the licensing authority. It is not in doubt that the licensing authority is competent to determine that export obligation has been discharged. That such authority is vested as the final authority to do so is amply clear in the decision of the Hon'ble High Court of Bombay in Bhilwara Spinners v. Union of India [2011 (267) E.L.T. 49 (Bom.)] holding thus : '22 Once the licencing authority has found that the licencing conditions have been fulfilled, it would not be open to the customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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