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2011 (6) TMI 276 - AT - CustomsImport of helicopter - non-scheduled air transport services (passenger) - Misuse of helicopter - Held that:- The assessee neither provided “non-scheduled (passenger) services” as defined under Explanation to Condition No. 104 of Notification No. 21/02-Cus., dated 1-3-2002 (347B) as amended by Notification No. 61/07-Cus., dated 3-5-2007 nor provided “non-scheduled (charter) services” as defined under the said Explanation, by using the helicopter. - Though the assessee complied with clause (i) of the Condition No. 104 ibid, they violated the post-importation condition viz. Clause (ii) of the said Condition No. 104. They also violated similar condition of Notification No. 6/06-C.E., dated 1-3-2006 (entry No. 54A) as amended by Notification No. 6/07-C.E., dated 1-3-2007. - On account of the above violation, the assessee is not eligible for exemption from BCD under Notification No. 21/02-Cus. (entry No. 347B) as amended by Notification No. 61/07-Cus or for exemption from CVD under Notification No. 6/06-C.E., dated 1-3-2006 (entry 54A) as amended by Notification No. 6/07-C.E., dated 1-3-2007. Consequently, they cannot, also, claim the benefit of Notification No. 20/2006-Cus., dated 1-3-2006 (entry No. 1) in respect of SAD. - Assessee is liable to pay duties of customs - penalties levied u/s 112 confirmed - decided against the assessee.
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