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2009 (11) TMI 703

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..... or the Respondent. ORDER Heard both sides extensively on the stay petition 2. The relevant facts, in brief, are that the Applicant imported an aircraft valued at Rs. 25,20,20,036/- on the basis of a permit No. 3/2008 given to them by DGCA Authorities for operating non-scheduled air transport services (passenger). The applicant availed the benefit of the Notification No. 21/2002-Cus., dated 1-3- .....

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..... cheduled charter services in the undertaking given by them with the Custom department or in the permission granted by DGCA. He also held that the applicant has violated the undertaking given by them to the Custom authorities at the time of clearance of the aircraft, that they would be operating the aircraft for non-scheduled passenger services. Accordingly, he confiscated the aircraft and allowed .....

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..... few occasions compared to the total number of operations undertaken by the aircraft. He submits that there is no prohibition in the condition of the notification that the aircraft cannot be used occasionally for other purposes, which are alleged to be in violation of the conditions. He also submits that the applicant has given a bond for Rs. 26.00 crores with a bank guarantee for Rs. 6.5 crores a .....

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..... e the aircraft has been used for the purpose other than the passenger services, the order of the original authority holding that the import has been done in violation of the conditions of the customs notification and in violation of the licence restrictions are valid and seeks pre-deposit of full amount as per the impugned order. 5. We have carefully considered the submissions from both sides. No .....

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..... t a case for waiver of dues. However, we are taking into consideration the financial hardships pleaded. Taking the entire facts and circumstances into account, we direct the applicant company to deposit 50% of the duty demanded from them amounting to Rs. 3,12,25,283/- within eight weeks from today and report compliance on 8-2-2010. Subject to pre-deposit of the above amount, we waive pre-deposit o .....

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