Prima facie case for waiver of pre-deposit in helicopter import dispute over charter and non-scheduled service conditions.

A dispute over imported helicopter operations concerned alleged breach of the conditions in Notification No. 21/2002-Cus. for non-scheduled passenger services. The Tribunal noted that the condition was later substituted by Notification No. 21/2011-Cus., which recognised inter-utilisation of aircraft for non-scheduled passenger and charter services, and that earlier Tribunal rulings on the issue had taken conflicting views. In light of this divergence and the pending Supreme Court proceedings on the same question, the appellant was held to have made out a prima facie case for waiver of pre-deposit, and recovery of the disputed demand was stayed until disposal of the appeal.

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Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit and stay of recovery in a dispute concerning alleged violation of the conditions of Notification No. 21/2002-Cus. in relation to imported helicopter operations.

Analysis: The imported helicopter had been brought in under Notification No. 21/2002-Cus. for non-scheduled passenger operations. The disputed condition had later been substituted by Notification No. 21/2011-Cus., which recognised inter-utilisation of aircraft for non-scheduled passenger services and charter services. The Tribunal also noted that on the same issue there were two competing views in its earlier decisions, and that the matter was already pending before the Supreme Court.

Conclusion: The appellant established a prima facie case for waiver of pre-deposit, and recovery of the disputed amounts was stayed till disposal of the appeal.

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