https://www.taxtmi.com/caselaws?id=353118 The Tribunal dismissed the appeals filed by the Revenue against the Order-in-Original regarding the import of aircrafts, Customs duty demand, and penalties. The Tribunal upheld the impugned order, emphasizing that once goods are cleared for home consumption after duty assessment, they cease to be imported goods. Citing a previous judgment, the Tribunal ruled that the aircrafts were not liable for confiscation or import duty upon return to India. The Department's dropping of proceedings against other aircrafts and consistency with prior decisions led to the dismissal of the appeals. en-us Wed, 20 Dec 2017 00:00:00 +0530 Tue, 13 Feb 2018 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353118 The Tribunal dismissed the appeals filed by the Revenue against the Order-in-Original regarding the import of aircrafts, Customs duty demand, and penalties. The Tribunal upheld the impugned order, emphasizing that once goods are cleared for home consumption after duty assessment, they cease to be imported goods. Citing a previous judgment, the Tribunal ruled that the aircrafts were not liable for confiscation or import duty upon return to India. The Department's dropping of proceedings against other aircrafts and consistency with prior decisions led to the dismissal of the appeals. Case-Laws Customs Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353118