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2013 (11) TMI 755 - AT - CustomsImport of helicopter - non-scheduled air transport services (passenger) - Misuse of helicopter - Held that:- appellant had undisputedly imported the helicopter for non-schedule operator service (passenger) by availing benefit of Notification No. 21/2002-Cus., giving an undertaking for adhering to condition No. 104 of the said notification. - there are two views on the very same issue viz. in the case of COMMISSIONER OF CUSTOMS, NEW DELHI Versus SAMEER GEHLOT [2010 (11) TMI 85 - CESTAT, NEW DELHI] and KING ROTORS & AIR CHARTER P. LTD. Versus C. C. (ACC & IMPORT), MUMBAI [2011 (6) TMI 276 - CESTAT, MUMBAI] - on an identical issue, when two views are possible and the Condition No. 104 having been substituted, the appellant has made out a prima facie case for waiver of pre-deposit of the amounts involved. - Stay granted.
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