https://www.taxtmi.com/caselaws?id=207076 Exemption from customs duty on imported aircraft for non-scheduled air transport operations turned on whether the aircraft was approved and used as permitted by the competent civil aviation authority. The record supported the view that a non-scheduled passenger permit holder could use the aircraft for passenger and charter services, and the authority's letter supported that position. A claimed breach based on pre-publication of tariff could not justify interim recovery because it was not specifically raised in the show cause notice, and a party cannot be proceeded against on a ground not disclosed. The Tribunal therefore granted waiver of pre-deposit and recalled the deposit direction. en-us Tue, 12 Oct 2010 00:00:00 +0530 Mon, 28 Nov 2011 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207076 Exemption from customs duty on imported aircraft for non-scheduled air transport operations turned on whether the aircraft was approved and used as permitted by the competent civil aviation authority. The record supported the view that a non-scheduled passenger permit holder could use the aircraft for passenger and charter services, and the authority's letter supported that position. A claimed breach based on pre-publication of tariff could not justify interim recovery because it was not specifically raised in the show cause notice, and a party cannot be proceeded against on a ground not disclosed. The Tribunal therefore granted waiver of pre-deposit and recalled the deposit direction. Case-Laws Customs Tue, 12 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207076