https://www.taxtmi.com/caselaws?id=260226 The Tribunal ruled in favor of the appellant-importer, finding no breach of Condition No. 104 of the Customs Notification. The services provided were deemed to qualify as non-scheduled (passenger) services under the Aircraft Rules, supported by the DGCA's clarification. The Tribunal overturned the adjudicating authority's decision, emphasizing the incorrect interpretation of the exemption notification and Aircraft Rules. The appellant's appeal was allowed, and the penalty on the interest component was dismissed in the Revenue's cross-appeal. en-us Wed, 29 Apr 2015 00:00:00 +0530 Fri, 12 Feb 2016 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260226 The Tribunal ruled in favor of the appellant-importer, finding no breach of Condition No. 104 of the Customs Notification. The services provided were deemed to qualify as non-scheduled (passenger) services under the Aircraft Rules, supported by the DGCA's clarification. The Tribunal overturned the adjudicating authority's decision, emphasizing the incorrect interpretation of the exemption notification and Aircraft Rules. The appellant's appeal was allowed, and the penalty on the interest component was dismissed in the Revenue's cross-appeal. Case-Laws Customs Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260226