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2017 (11) TMI 1188 - AT - CustomsConfiscation of aircraft taken on lease - redemption fine - penalty - The department is of the view that duty is payable retrospectively w.e.f. 20.2.2008 when the lease agreement was entered into by M/s. Futura Travels for the aircraft. Held that: - The aircraft imported by EIHL on 21.10.2007 stands exported on 14.4.2008, within the period of six months as per the provisions of Rule 58(6) ibid. There is nothing on record to show that EIHL has filed any application to register the aircraft in India. Hence we are convinced that EIHL cannot be held liable for contravention of Rule 58(6) ibid. Consequently there is no justification to order confiscation of the aircraft and demand of customs duty from EIHL. FTL imported the same aircraft in Mumbai. Hence Commissioner(Cus) Delhi does not have the jurisdiction to demand customs duty from FTL. There is also no basis for raising duty demands jointly and severally from two legal persons. Appeal dismissed - decided against Revenue.
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