Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Violation of conditions of exemption notification - import of ...

Customs

February 2, 2023

Violation of conditions of exemption notification - import of aircraft - the appellant has used the aircraft for its own use without any remuneration whatsoever, either from the passengers transported by it or from any other person. In the circumstances, it would be difficult to accept that the appellant has used the aircraft for providing ‘air transport service’ within the meaning of Rule 3(9) of the Aircraft Rules. - HC

View Source

 


 

You may also like:

  1. Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but...

  2. Exemption form IGST - aircrafts and parts thereof re-imported into India after repairs - the absence of mention of integrated tax and compensation cess in column (3)...

  3. CESTAT Bangalore held that goods of foreign origin imported for repairs and return are eligible for exemption under the Notification No.153/1994. The appellant imported...

  4. Advance License Scheme - actual user condition - sourcing Lauryl alcohol - The Respondent has used the imported material for manufacturing in its own M-3 Unit at Tarapur...

  5. Import of machines - Actual user conditions - The imported machine was used for intended purpose of road only once for a small contract - duty confirmed for Post Import...

  6. Advance licence - advance licence had been obtained by misrepresentation or not - importing a different material than one permitted under the licence - violation of the...

  7. The DGFT issued Notification No. 12/2024-25, to amend the import policy conditions for yellow peas. This adjustment extends the timeline for free import conditions under...

  8. 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...

  9. Eligibility for exemption notification - If the exemption notification is read as per the appellant‟s submissions, it will put the domestic industry at a...

  10. Benefit of Exemption - aircraft - Actual user Conditions - To be used for providing non-scheduled (passenger) service (aircraft used for private purposes) -...

  11. Exemptions in respect of gold and silver imported under specified FTP schemes - See Notification as amended

  12. Benefit of exemption - second-hand slurry seal machine for filling up cracks in roads (slurry paver) - import of There is nothing on record to indicate that the proposed...

  13. Violation of import condition - goods (Raw Petroleum Coke) having sulphur content in excess of 7% - the Tribunal opined that no harm will be caused by provisionally...

  14. CENVAT credit - Violation of import condition - no demand notice has been issued for recovery of customs duty, therefore, import cannot be held irregular. Thus, the...

  15. Demand against violation of bond conditions - Warehousing of goods imported - The appellant has furnished E.P copy of the shipping bill as proof of export. The appellant...

 

Quick Updates:Latest Updates