TMI Blog2023 (3) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... nd by the decision of the DGCA. It is not disputed that the respondent has provided the said services for remuneration. In the aforesaid view, notwithstanding that the respondent has not published its tariff for providing the said services, it has nonetheless complied with the conditions of providing non-scheduled (passenger) services as defined in the Explanation to the Condition No.104 of the Notification in question. The question as projected by the Revenue, is decided in its favour and the impugned order to the said extent is set aside - Appel disposed off. - CUSAA 11/2023 & CAV 118/2023, CM APPL. 10000/2023 & CM APPL. 10001/2023 - - - Dated:- 1-3-2023 - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE AMIT MAH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g furnished in terms of the Condition No.104 of the Notification No.21/2002-Cus. dated 01.03.2002 as amended by the Customs Notification No.61/2007-CUS dated 03.05.2007. In terms of the Condition No.104, the aircraft is required to be used for providing non-scheduled (passenger) services. According to the Adjudicating Authority, the respondent had not complied with the said condition and had used the aircraft for private purposes and not for providing non-scheduled (passenger) services. 3. The Tribunal allowed the respondent s appeal by the impugned order. The Tribunal found that the aircraft was used in accordance with the permit granted by the Director General of Civil Aviation (DGCA) and the aircraft was used for remuneration. The Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otors held that since the flight operations are not open to the public, the aircraft would not be considered to have been used for non-scheduled(passenger) services. This view, as discussed above, proceeds on an incorrect appreciation of the definition of non-scheduled(passenger) services. 120. The division bench of the Tribunal in East India Hotels held that published tariff to the public is a mandatory requirement of a non-scheduled (passenger) service and so if the tariff is not published, the use of the aircraft would be as a private aircraft. It was also held that it is the customs department that has to ensure compliance of the undertaking. These views, for the reasons stated above, are not correct views. 121. This apart, bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther in the facts and circumstances of the case the Hon ble Tribunal is right in holding that non-scheduled (passenger) operator can carry out charter service. iv. Whether in the facts and circumstances of the case the Hon ble Tribunal is right in holding that there is no obligation on the part of the respondent company to issue tickets to the passengers. 5. Insofar as the first question is concerned, the same is covered in favour of the Revenue and against the assessee by a recent decision of this Court in East India Hotels Ltd. v. Commissioner of Customs, Central Excise and Central GST, New Delhi in CUSAA 5/2020, decided on 31.01.2023. The question whether an undertaking, as furnished in terms of the Condition No.104 of the Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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