https://www.taxtmi.com/caselaws?id=152332 Import of an aircraft under customs exemption Notification No. 21/2002-Cus. was examined for stay relief on the basis of prima facie compliance with the exemption conditions and the applicant's financial hardship. The permit relied on was for non-scheduled air transport services (passenger), while the charter permit was distinct, and the undertaking to Customs also required passenger use. On that footing, the exemption conditions and undertaking were treated as prima facie violated, so full waiver of pre-deposit was declined. Balancing hardship against the case made out, partial stay was granted and deposit of half the duty demanded was directed, with the remaining duty, redemption fine, interest and penalties stayed pending appeal. en-us Fri, 27 Nov 2009 00:00:00 +0530 Wed, 31 May 2017 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152332 Import of an aircraft under customs exemption Notification No. 21/2002-Cus. was examined for stay relief on the basis of prima facie compliance with the exemption conditions and the applicant's financial hardship. The permit relied on was for non-scheduled air transport services (passenger), while the charter permit was distinct, and the undertaking to Customs also required passenger use. On that footing, the exemption conditions and undertaking were treated as prima facie violated, so full waiver of pre-deposit was declined. Balancing hardship against the case made out, partial stay was granted and deposit of half the duty demanded was directed, with the remaining duty, redemption fine, interest and penalties stayed pending appeal. Case-Laws Customs Fri, 27 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152332