https://www.taxtmi.com/caselaws?id=239578 A dispute over imported helicopter operations concerned alleged breach of the conditions in Notification No. 21/2002-Cus. for non-scheduled passenger services. The Tribunal noted that the condition was later substituted by Notification No. 21/2011-Cus., which recognised inter-utilisation of aircraft for non-scheduled passenger and charter services, and that earlier Tribunal rulings on the issue had taken conflicting views. In light of this divergence and the pending Supreme Court proceedings on the same question, the appellant was held to have made out a prima facie case for waiver of pre-deposit, and recovery of the disputed demand was stayed until disposal of the appeal. en-us Thu, 06 Dec 2012 00:00:00 +0530 Sat, 16 Nov 2013 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239578 A dispute over imported helicopter operations concerned alleged breach of the conditions in Notification No. 21/2002-Cus. for non-scheduled passenger services. The Tribunal noted that the condition was later substituted by Notification No. 21/2011-Cus., which recognised inter-utilisation of aircraft for non-scheduled passenger and charter services, and that earlier Tribunal rulings on the issue had taken conflicting views. In light of this divergence and the pending Supreme Court proceedings on the same question, the appellant was held to have made out a prima facie case for waiver of pre-deposit, and recovery of the disputed demand was stayed until disposal of the appeal. Case-Laws Customs Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239578