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2022 (5) TMI 1432 - AT - CustomsPrinciples of doctrine of merger - pre-defined locations between the two or more places have not been published nor operated according to a published time- table - time and place of departure/arrival is uncertain - Violation of one of the conditions mentioned at serial no. 104 of notification no. 21/2002-Cus dated 01.03.2002, as amended by notification no. 61/2007- Cus dated 03.05.2007 - Aircraft/Helicopter imported for non-scheduled operation passenger service can be used for non-scheduled charter service or not - non publication of tariff, as prescribed in notification for non-scheduled charter services, can be said to be violative of Explanation (c) of Condition No. 104 of the notification dated 03.05.2007 or not - aircraft imported by the appellant can be classified as “private aircraft” or not - validity of the permission granted by Director General of Civil Aviation in the absence of cancellation of the said approval - requirement for importer to issue air-tickets for providing non-scheduled operation passenger service to comply with the conditions of the non-scheduled operation passenger service - New Civil Aviation Requirement, 2010 [CAR, 2010] has retrospective effect or not - applicability of decision rendered in King Rotors [2011 (6) TMI 276 - CESTAT, MUMBAI] in view of specific findings in King Rotors that the importer therein did not provide non- scheduled operation passenger service but a third party had provided the non-scheduled operation passenger service and whether the Tribunal in King Rotors was correct in holding the decision of the Tribunal in C.C. New Delhi vs. Sameer Gehlot [2010 (11) TMI 85 - CESTAT, NEW DELHI], is per incuriam. HELD THAT:- List the appeal for hearing on June 08, 2022. The parties may submit additional submissions in two weeks.
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