Case Law Details
Hyundai Motor India Limited Vs Commissioner of Customs (CESTAT Chennai)
Introduction: In a recent development, the Customs Excise and Service Tax Appellate Tribunal (CESTAT) Chennai issued a crucial order in the case of Hyundai Motor India Limited vs. Commissioner of Customs. The dispute revolved around the denial of duty exemption to Hyundai Motors under the EPCG Authorization for the import of capital goods. The order, dated 03.11.2023, provides significant relief to Hyundai Motors, setting aside the Commissioner’s earlier decision.
Detailed Analysis:
1. Background of the Case: The appeal challenged the Order-in-Original No. 76091 of 2020, which denied duty exemption to Hyundai Motors based on their EPCG Authorization Licence No. 0430009220 dated 24.11.2010. The dispute centered on the import of capital goods under Notification No. 102/2009 dated 11.09.2009.
2. Assessee’s Arguments: Hyundai Motors, represented by Shri S. Ganesh Aravindh, argued that they fulfilled the export obligation as per the relevant notification. They emphasized that the notification did not mandate the production of Export Obligation Discharge Certificate (EODC) and cited precedents supporting their stance.
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