Home Case Index All Cases Customs Customs + AT Customs - 2010 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (10) TMI 715 - AT - CustomsApplication for modification of stay - exemption under notification No. 21/2002-Cus., dated 1-3-2002 - exemption from payment of duty to the aircraft - The letter dated 22-8-08 clearly clarifies that “it may also be added that non-schedule (Charter) permit holder is expected to use his aircraft only for Charter services, whereas non-scheduled (passenger) permit holder is free to use his aircraft for both charter and passenger services” and this explanation clearly goes to the root of the matter. And, therefore, it was certainly expected that such clarification must have been placed before the Bench by the officers of the Customs Department and even if it had not been done so, the moment the said letter had come to the knowledge of the department, it was necessary for the department to come forward with necessary explanation in that regard. Whether this point is considered or not is a totally different issue. Certainly the department could have taken different view for valid reason, if any, but the suppression of that letter is certainly non-appreciable.- Condition of pre-deposit waived.
|