Customs exemption conditions for imported aircraft and the scope of DGCA permissions were referred to a Larger Bench.

The CESTAT framed eight questions of law for consideration by a Larger Bench in a customs dispute involving import of an aircraft under exemption notification conditions. The issues concern whether the reference has become infructuous because of the doctrine of merger, compliance with condition 104 of Notification No. 21/2002-Cus as amended, interchangeability between non-scheduled passenger and charter services, whether the aircraft is a private aircraft, the scope of Customs scrutiny over DGCA permissions, the necessity of air tickets for non-scheduled passenger service, and the retrospective operation of CAR, 2010. The appeal was listed for hearing on 8 June 2022, with liberty to file additional submissions within two weeks.

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