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1. Import of car subject to actual user condition - revenue contended that car imported under EPCG scheme was registered as private vehicle in non-transport/non commercial...

2. Violation of Export Promotion Capital Goods (EPCG) Scheme in import of vehicle - Mere parking of the vehicle at a particular place cannot be considered as violation of...

3. Import of vehicle - Violation of condition for import of Hybrid car - The appellant is a bona fide buyer of the car from an independent dealer of the car - it cannot be...

4. EPCG Scheme - breach of condition of EPCG - import of Rolls Royce Ghost model car - If the vehicle has been imported, there is nothing that could be enforced as far as...

5. Violation of import conditions - the present vehicle (in CKD condition) was imported having electric capacity of more than 250 watt which as per mandatory requirement is...

6. Classification of imported vehicle/ car - misdeclaration - Violations of certain conditions with reference to freely importable items cannot make the items as a prohibited item.

7. EPCG Scheme - import of the Mercedes car - allegation for use for personal purpose of director - no evidence have been adduced by the Department to sustain their claim...

8. Pending EODC cases where vehicles imported under EPCG Scheme were not registered as Commercial/Tourist Vehicle – Reference Policy Circular dated 07.05.2008. - Circular

9. Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal...

10. Penalty u/s 112 of CA on Managing Director - Import of car under EPCG Scheme - The evolution of the scheme beyond physical exports is within the purview, and only, of...

11. Violation of policy conditions - import of used car - prohibited or restricted goods or not - The car which was imported, the importation of the same was not prohibited....

12. Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely...

13. Disallowing the depreciation for the cars AND interest paid on car loan used by the directors - vehicle held in the name of director of the appellant company - the...

14. Violation of import conditions - Import against ‘advance authorization’ as per the export promotion scheme - even if utilised by a job-worker for conversion, transfer of...

15. Provisional Release of seized of vehicle - Vehicle sold by the diplomat in breach of conditions of import - bona fide purchaser - liability of paying the entire...