TMI Blog2022 (5) TMI 1432X X X X Extracts X X X X X X X X Extracts X X X X ..... ication no. 21/2002-Cus dated 01.03.2002, as amended by notification no. 61/2007- Cus dated 03.05.2007 - Aircraft/Helicopter imported for non-scheduled operation passenger service can be used for non-scheduled charter service or not - non publication of tariff, as prescribed in notification for non-scheduled charter services, can be said to be violative of Explanation (c) of Condition No. 104 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nger service and whether the Tribunal in King Rotors was correct in holding the decision of the Tribunal in C.C. New Delhi vs. Sameer Gehlot [ 2010 (11) TMI 85 - CESTAT, NEW DELHI ], is per incuriam. HELD THAT:- List the appeal for hearing on June 08, 2022. The parties may submit additional submissions in two weeks. - Customs Appeal No. 74 of 2010 - - - Dated:- 9-5-2022 - Mr. Justice Dilip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... infructuous by applying the principles of doctrine of merger as was held in Pernod Ricard India (P) Ltd. vs. C.C. [2010 (256) ELT 161 (SC)] in view of dismissal of the Civil Appeal filed by the Revenue against the order of this Tribunal in Commissioner of Customs (Import General) vs. Reliance Transport Travel Ltd. [2020 (372) ELT A105 (S.C); Civil Appeal No. 87-87 of 2020 decided on 08.01.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification dated 03.05.2007; (iv) Whether the aircraft imported by the appellant can be classified as private aircraft in view of approval granted by the Director General of Civil Aviation to import the aircraft and further grant of renewal of the permission from time to time to use the said aircraft for providing non-schedule (passenger) services or non-scheduled (charter) services ; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndered in King Rotors is inapplicable in facts of the case in view of specific findings in King Rotors that the importer therein did not provide non- scheduled operation passenger service but a third party had provided the non-scheduled operation passenger service and whether the Tribunal in King Rotors was correct in holding the decision of the Tribunal in C.C. New Delhi vs. Sameer Gehlot [2011 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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