https://www.taxtmi.com/caselaws?id=332518 Notification No. 12/2012-Cus was held to allow exemption for a non-scheduled operator importing aircraft where the aircraft is used for revenue flights for the permit holder's employees, directors and family members, and when chartered or leased to group companies for similar use. The notification's Condition No. 77 and Explanation 2 were read together with the Civil Aviation Requirements incorporated by the notification, so permissible use could not be narrowed by implication. In the absence of any express prohibition on such use, and where the other notification conditions are met, the exemption remains available. Reliance on decisions under a different notification was treated as inapplicable. en-us Fri, 22 Jul 2016 00:00:00 +0530 Wed, 04 Jan 2017 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332518 Notification No. 12/2012-Cus was held to allow exemption for a non-scheduled operator importing aircraft where the aircraft is used for revenue flights for the permit holder's employees, directors and family members, and when chartered or leased to group companies for similar use. The notification's Condition No. 77 and Explanation 2 were read together with the Civil Aviation Requirements incorporated by the notification, so permissible use could not be narrowed by implication. In the absence of any express prohibition on such use, and where the other notification conditions are met, the exemption remains available. Reliance on decisions under a different notification was treated as inapplicable. Case-Laws Customs Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332518