https://www.taxtmi.com/caselaws?id=202208 Where a customs exemption for an imported helicopter required only prior civil aviation approval and an undertaking at the time of import, and those conditions were met, the exemption could not be denied later on allegations of private or charter use. The notification contained no express post-import restriction authorising customs to police subsequent use, and civil aviation materials did not establish misuse merely because flights were paid for or undertaken for group entities. A new duty-demand ground not included in the show-cause notice could not be added later, so invocation of section 28 of the Customs Act was unsustainable. The exemption, and the accompanying confiscation and penalty proposals, were therefore not maintainable. en-us Fri, 12 Nov 2010 00:00:00 +0530 Sat, 05 Mar 2011 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202208 Where a customs exemption for an imported helicopter required only prior civil aviation approval and an undertaking at the time of import, and those conditions were met, the exemption could not be denied later on allegations of private or charter use. The notification contained no express post-import restriction authorising customs to police subsequent use, and civil aviation materials did not establish misuse merely because flights were paid for or undertaken for group entities. A new duty-demand ground not included in the show-cause notice could not be added later, so invocation of section 28 of the Customs Act was unsustainable. The exemption, and the accompanying confiscation and penalty proposals, were therefore not maintainable. Case-Laws Customs Fri, 12 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202208