https://www.taxtmi.com/caselaws?id=207252 Conditional customs exemption for an imported helicopter fails where the aircraft is used contrary to the undertaking given at import. The note explains that an NSOP passenger permit did not cover exclusive charter-hire use for transporting third-party personnel, and the notification treated non-scheduled passenger and charter services as distinct categories. Customs may independently verify compliance with the exemption condition and is not bound by the DGCA permit or unproved clarification to enlarge the exemption. It also notes that duty demand based on breach of the post-import condition was not barred by limitation on the facts stated, and that confiscation and penalties may follow where the import and use contravene the exemption terms. en-us Fri, 17 Jun 2011 00:00:00 +0530 Tue, 06 Dec 2011 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207252 Conditional customs exemption for an imported helicopter fails where the aircraft is used contrary to the undertaking given at import. The note explains that an NSOP passenger permit did not cover exclusive charter-hire use for transporting third-party personnel, and the notification treated non-scheduled passenger and charter services as distinct categories. Customs may independently verify compliance with the exemption condition and is not bound by the DGCA permit or unproved clarification to enlarge the exemption. It also notes that duty demand based on breach of the post-import condition was not barred by limitation on the facts stated, and that confiscation and penalties may follow where the import and use contravene the exemption terms. Case-Laws Customs Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207252