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2017 (7) TMI 751 - HC - CustomsRefund of Inland Air Travel Tax (‘IATT’) - refund is sought on the basis that Sky Marshals who were deployed on its aircrafts are not `passengers' within the meaning of Section 41(f)(ii) of the FA, 1989 and hence no IATT is payable qua the sky marshals - whether the Petitioner is entitled to refund of IATT deposited by it for the period, 1st October, 2001 to 8th October, 2003? - Held that: - N/N. 2 of 2001 dated 19th April, 2001 granted the exemption from IATT to only sky marshals performing inland journey by air on free tickets issued by the Indian Airlines. The exemption was only subsequently extended to other domestic private airlines. Time limitation for filing appeal - Held that: - the limitation for filing the same was three months under Section 128 of the CA, 1962. The appeal admittedly was filed belatedly on 28th December, 2005 and was rightly dismissed by the Commissioner of Customs (Appeals). Petition dismissed - decided against petitioner.
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