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2014 (3) TMI 119 - HC - CustomsRelease of aircraft engines detained - Customs authorities were of the opinion that the bringing of the aircraft engine into India amounts to import and, therefore, attracted duty. They accordingly exercised their rights and detained the engine under Section 110A. - Held that:- the rationale for bringing in the engine was to enable it to be fitted to the cannibalized aircraft to fly it. It is not disputed that the aircraft has been allowed to fly out though with the aid of another engine. - to avoid deterioration in the functionality of the engine, it would be in the interest of justice to allow it to be released subject to conditions - petitioner directed to furnished bank guarantee in the sum of Rs. 8 crores and depositing Rs. 1 crore with the Customs Department - After release, the engine shall be allowed to be re-exported. - Decided in favor petitioner.
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