https://www.taxtmi.com/caselaws?id=393778 Import exemption for aircraft must be tested against the Aircraft Rules, 1937 and the civil aviation framework where the notification uses aviation-law expressions. An aircraft used for charter hire and carriage of employees of group concerns did not become a private aircraft merely because no tickets were issued, no timetable was published, or public access was absent, since those features do not define private status under the governing rules. Charter operations also did not breach the exemption undertaking where the notification contemplated non-scheduled passenger or charter services and the permit allowed such use. On that framework, customs exemption, and the related demand, confiscation and penalties, were not sustainable. en-us Wed, 11 Sep 2019 00:00:00 +0530 Mon, 23 Mar 2020 11:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393778 Import exemption for aircraft must be tested against the Aircraft Rules, 1937 and the civil aviation framework where the notification uses aviation-law expressions. An aircraft used for charter hire and carriage of employees of group concerns did not become a private aircraft merely because no tickets were issued, no timetable was published, or public access was absent, since those features do not define private status under the governing rules. Charter operations also did not breach the exemption undertaking where the notification contemplated non-scheduled passenger or charter services and the permit allowed such use. On that framework, customs exemption, and the related demand, confiscation and penalties, were not sustainable. Case-Laws Customs Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393778