CESTAT says EPCG Duty Concession Cannot Be Denied Before Export Obligation Matures

Unison Hotels imported a Honda CR-V under EPCG concession subject to an eight-year export obligation and actual-user condition. Customs alleged that the vehicle was being used privately and confirmed ₹9.42 lakh duty, redemption fine and penalties; CESTAT held that the allegation was premature, the appellant had demonstrated substantial foreign-exchange earnings, and DGFT had ultimately issued the EODC confirming fulfilment of the obligation.