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2023 (3) TMI 304 - HC - CustomsBenefit of Exemption - aircraft - Usage Conditions - Non-compliance with the requirement that the aircraft is required to be used for providing non-scheduled (passenger) service (aircraft used for private purposes) - allegation against the respondent was that it had not complied with the undertaking furnished in terms of the Condition 104 of the Notification No.21/2002-Cus. dated 01.03.2002 as amended by the Custom Notification No.61/2007-Cus. (CUS dated 03.05.2007), In terms of the Condition No.104. Whether in the facts and circumstances of the case the Hon’ble Tribunal is right in holding that the Customs Authority cannot examine whether the appellants have fulfilled the condition of exemption notification? - HELD THAT:- The same is covered in favour of the Revenue and against the assessee by a recent decision of this Court in EAST INDIA HOTELS LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND CENTRAL GST, NEW DELHI [2023 (2) TMI 47 - DELHI HIGH COURT]. The question whether an undertaking, as furnished in terms of Condition 104 of the Notification in question is complied with or not is required to be considered by the Custom Authorities. The Custom Authorities are not bound by the decision of the DGCA. Whether the respondent had complied with Condition 104 of the Notification and had used the aircraft for providing non-scheduled (passenger) services? - HELD THAT:- The said question is also covered by the decision in EAST INDIA HOTELS LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND CENTRAL GST, NEW DELHI [2023 (2) TMI 47 - DELHI HIGH COURT]. It is not disputed that the respondent has provided the said services for remuneration. Notwithstanding that the respondent has not published its tariff for providing the said services, it has nonetheless complied with the conditions of providing non-scheduled (passenger) services as defined in Explanation to Condition 104 of the Notification in question. No substantial questions of law arise in the present appeal - Appeal disposed off.
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