Home Case Index All Cases Customs Customs + AT Customs - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1422 - AT - CustomsImport of Aircraft - violation of import conditions - whether the appellant importer of aircraft, have violated the post imports condition for availing the concession in the custom duty under N/N. 21/2002-Cus. as amended by N/N. 61/2007-Cus. read with condition No. 104, rendering it liable to payment of duty on import of aircraft? - scope of SCN. Held that:- It is evident that the appellant have not used the said aircraft in contravention of the permit granted by the DGCA to operate as a NSOP. Admittedly, DGCA has not cancelled the permit and admittedly same stands renewed from time to time - in the precedent order of this Tribunal in Global Vectra [2015 (6) TMI 151 - CESTAT MUMBAI] it has been held that issue of ticket is not an essential condition, not required in case of charter operation. Admittedly, appellant have operated their aircraft mainly for charter operation, which is permissible under the NSOP. The ld. Commissioner has traveled beyond the scope of the show cause notice as the duty was demanded under Section 28 of the Act whereas the demand under the said Section has been dropped but duty has been confirmed by way of enforcement of the bond, in absence of any such proposal in the show cause notice, the demand is bad and fit to be set aside. The appellant had rightly availed the benefit of concession/ exemption under Notification No. 21/2002 –Cus. read with Notification No. 61/2007-Cus as amended - appeal allowed - decided in favor of appellant.
|