https://www.taxtmi.com/caselaws?id=338770 A third-party deposit made to secure release of a distrained aircraft did not discharge the carrier's inland air travel tax liability because the statutory liability rested on the carrier and there was no clear appropriation or consent to treat the deposit as payment of tax and interest. The demand therefore remained enforceable. The reduction of penalty from a higher amount to a moderated sum was also upheld because the appellate authority had exercised discretion judicially, having regard to deliberate non-compliance and the need to preserve deterrence. The statutory demand and modified penalty order were affirmed, and the writ petition was dismissed. en-us Fri, 03 Feb 2017 00:00:00 +0530 Thu, 31 Aug 2017 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338770 A third-party deposit made to secure release of a distrained aircraft did not discharge the carrier's inland air travel tax liability because the statutory liability rested on the carrier and there was no clear appropriation or consent to treat the deposit as payment of tax and interest. The demand therefore remained enforceable. The reduction of penalty from a higher amount to a moderated sum was also upheld because the appellate authority had exercised discretion judicially, having regard to deliberate non-compliance and the need to preserve deterrence. The statutory demand and modified penalty order were affirmed, and the writ petition was dismissed. Case-Laws Customs Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338770