https://www.taxtmi.com/caselaws?id=428325 An exemption for imported aircraft limited to use in non-scheduled passenger services permits charter-based carriage for remuneration, including transport of personnel of a group company, where the operation is not a scheduled air transport service with published timetables and open public use. The commentary states that such use is not private use merely because the passengers are from group entities or the flights are chartered. It also notes that Customs may invoke the importer's undertaking to pay duty only after the competent civil aviation authority records a breach of permit conditions; absent a DGCA finding of violation, the duty demand is unsustainable. en-us Thu, 08 Sep 2022 00:00:00 +0530 Mon, 03 Oct 2022 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428325 An exemption for imported aircraft limited to use in non-scheduled passenger services permits charter-based carriage for remuneration, including transport of personnel of a group company, where the operation is not a scheduled air transport service with published timetables and open public use. The commentary states that such use is not private use merely because the passengers are from group entities or the flights are chartered. It also notes that Customs may invoke the importer's undertaking to pay duty only after the competent civil aviation authority records a breach of permit conditions; absent a DGCA finding of violation, the duty demand is unsustainable. Case-Laws Customs Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428325