https://www.taxtmi.com/caselaws?id=427862 An exemption for imported aircraft applied the aviation-law meaning of non-scheduled (passenger) services, so carriage of persons for remuneration to a group company remained within that category unless the statutory elements of a scheduled service were met. Charter operations and the absence of passenger tickets did not change that character, and the exemption benefit was therefore retained on this issue. Customs also could not treat the undertaking as breached and demand duty, confiscation, or penalty where the DGCA had granted and renewed the non-scheduled operator permit and had not found a permit violation. The duty demand, redemption fine, confiscation, and penalty were set aside. en-us Thu, 08 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427862 An exemption for imported aircraft applied the aviation-law meaning of non-scheduled (passenger) services, so carriage of persons for remuneration to a group company remained within that category unless the statutory elements of a scheduled service were met. Charter operations and the absence of passenger tickets did not change that character, and the exemption benefit was therefore retained on this issue. Customs also could not treat the undertaking as breached and demand duty, confiscation, or penalty where the DGCA had granted and renewed the non-scheduled operator permit and had not found a permit violation. The duty demand, redemption fine, confiscation, and penalty were set aside. Case-Laws Customs Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427862