2023 (3) TMI 595 - HC - Customs

Non-compliance with the conditions of providing non-scheduled (passenger) services as defined in the Explanation to the Condition No.104 of the N/N. 21/2002-Cus. dated 01.03.2002 as amended by the Customs Notification No.61/2007-CUS dated 03.05.2007 - aircraft used for private purposes and not for providing non-scheduled (passenger) services - HELD THAT:- The question whether an undertaking, as furnished in terms of the Condition No.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.

It is not disputed that the respondent has provided the said services for remuneration. In the aforesaid view, 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 the Explanation to the Condition No.104 of the Notification in question.

The question as projected by the Revenue, is decided in its favour and the impugned order to the said extent is set aside - Appel disposed off.