TMI Blog2013 (11) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... -Cus., giving an undertaking for adhering to condition No. 104 of the said notification. - there are two views on the very same issue viz. in the case of COMMISSIONER OF CUSTOMS, NEW DELHI Versus SAMEER GEHLOT [2010 (11) TMI 85 - CESTAT, NEW DELHI] and KING ROTORS & AIR CHARTER P. LTD. Versus C. C. (ACC & IMPORT), MUMBAI [2011 (6) TMI 276 - CESTAT, MUMBAI] - on an identical issue, when two views ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t same Order-in-Original, they are being disposed of by a common order. 3. The issue involved in all these appeals is regarding recovery of differential Customs duty from the main assessee M/s. Deccan Charterers Ltd., who had imported one helicopter by availing the benefit of Notification No. 21/2002-Cus., dated 1-3-2002. It is the claim of the Revenue that the appellant had not strictly followe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sage of imported aircraft. He would also rely upon the decision of Tribunal in the case of CC v. Sameer Gehlot - 2011 (263) E.L.T. 129 (Tri.-Del.), which is in favour of the assessee. He would also submit that the Co-ordinate Bench of the Tribunal at Mumbai in the case of King Rotors Air Charter Pvt. Ltd. - 2011 (269) E.L.T. 343 (Tri.-Mumbai), has taken a contrary view after noting the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Page No. 65 in Paras 6.3 and 6.4 of Show Cause Notice and submit that the salient features of civil aviation requirements have been brought out by the adjudicating authority. It is his submission that the appellant, herein was granted permission for non-schedule operation services (passenger) and had chartered the air craft for use of individuals/companies. It is his submission that in one of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r charter services. We also find that there are two views on the very same issue viz. in the case of Sameer Gehlot (supra) and King Rotors Air Charter Pvt. Ltd, (supra). We are also informed that both these matters are pending before Hon ble Supreme Court in an appeal from the Revenue as well as from the assessee. At this juncture, we find that on an identical issue, when two views are possible ..... X X X X Extracts X X X X X X X X Extracts X X X X
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