https://www.taxtmi.com/caselaws?id=369456 The Tribunal found that the appellant had complied with the conditions for availing customs duty concession under Notification No. 21/2002-Cus. and Notification No. 61/2007-Cus. The allegations of private use of the aircraft by RADAGPL were dismissed, as the appellant had used the aircraft for permitted charter operations. The mis-declaration of the aircraft's value was not upheld. The Commissioner's imposition of duty, penalties, and redemption fine was deemed excessive, and the enforcement of the bond by the Commissioner was found unauthorized. The appellant's appeal was allowed, and the penalties and duty demands were annulled. en-us Mon, 15 Oct 2018 00:00:00 +0530 Sat, 22 Feb 2020 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369456 The Tribunal found that the appellant had complied with the conditions for availing customs duty concession under Notification No. 21/2002-Cus. and Notification No. 61/2007-Cus. The allegations of private use of the aircraft by RADAGPL were dismissed, as the appellant had used the aircraft for permitted charter operations. The mis-declaration of the aircraft's value was not upheld. The Commissioner's imposition of duty, penalties, and redemption fine was deemed excessive, and the enforcement of the bond by the Commissioner was found unauthorized. The appellant's appeal was allowed, and the penalties and duty demands were annulled. Case-Laws Customs Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369456