Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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CESTAT New Delhi held that an aircraft used for transporting persons for remuneration falls under public transport, not private use. Referring to M/s.V.R.L. Logistics, it determined the aircraft's usage as non-scheduled (Passenger) service, complying with Condition No.104 of Notification No.21/2002-Cus. The Tribunal upheld the decision, dismissing appeals as no violation occurred, resolving issues of confiscation, interest, and penalty. The definition of 'Air Transport Service' and 'Scheduled Air Transport Service' from Aircraft Rules guided the classification, emphasizing the distinction between private and public transport aircraft.
CESTAT New Delhi held that an aircraft used for transporting persons for remuneration falls under public transport, not private use. Referring to M/s.V.R.L. Logistics, it determined the aircraft's usage as non-scheduled (Passenger) service, complying with Condition No.104 of Notification No.21/2002-Cus. The Tribunal upheld the decision, dismissing appeals as no violation occurred, resolving issues of confiscation, interest, and penalty. The definition of 'Air Transport Service' and 'Scheduled Air Transport Service' from Aircraft Rules guided the classification, emphasizing the distinction between private and public transport aircraft.
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