https://www.taxtmi.com/caselaws?id=154776 Exemption for helicopters imported under the notification was treated as conditional on compliance with the specified requirements for non-scheduled passenger or charter services. At the stay stage, the Tribunal found the department's reading prima facie sustainable because the helicopters were on long-term lease, were not shown to be available to the public at large, and the published tariff condition for charter services was absent. The dispute was considered contentious, so penalties were viewed prima facie as unsustainable in part, but full waiver of the duty demand was not granted. On limitation, one set of appeals failed because the demand arose from the bond, while another showed a prima facie limitation bar where no suppression, fraud, or wilful misstatement was alleged. en-us Fri, 16 Apr 2010 00:00:00 +0530 Tue, 27 Aug 2013 14:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154776 Exemption for helicopters imported under the notification was treated as conditional on compliance with the specified requirements for non-scheduled passenger or charter services. At the stay stage, the Tribunal found the department's reading prima facie sustainable because the helicopters were on long-term lease, were not shown to be available to the public at large, and the published tariff condition for charter services was absent. The dispute was considered contentious, so penalties were viewed prima facie as unsustainable in part, but full waiver of the duty demand was not granted. On limitation, one set of appeals failed because the demand arose from the bond, while another showed a prima facie limitation bar where no suppression, fraud, or wilful misstatement was alleged. Case-Laws Customs Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154776