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2014 (2) TMI 18 - CESTAT NEW DELHIRecovery of duty, interest and penalties - General Exemption Notification No.21/2002, as amended by Notification No.61/2007 - Import of aircraft - Held that:- Each of the assessees/appellants herein has also furnished a bank guarantee to cover the extent of the adjudicated liability to duty, as assessed. It is also requires to be noticed the DGCA vide letter dated 1.9.2009 had clarified that an operator having a non-scheduled passenger operation clearance from DGCA can conduct non-scheduled charter operations of the Civil Aviation requirements - petitioners/ appellants have made out a strong prima facie case; and we therefore grant waiver of pre-deposit and stay all further proceedings for realization of the respective adjudicated liability, pending disposal of the appeals. The petitioner/appellants shall however keep the bank guarantees alive during pendency of the appeals - Conditional stay grnated.
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