2024 (2) TMI 384 - SCH - Customs

Violation of Condition No. 104 contained in Customs Notification No. 21/2002 (as amended by Notification No. 61/2007) - it was held by CESTAT that there is no violation by the importer-appellant to the post import condition No. 104 of Notification No. 21/07 as amended. Accordingly under the undertaking given by the importer it was required to offer only non-scheduled passenger service - HELD THAT - The view taken by the Tribunal is concurred with - appeal dismissed.

Summary

The Supreme Court dismissed the appeals, agreeing with the Tribunal's view. No costs were awarded, and the question of law was left open for future adjudication.