https://www.taxtmi.com/caselaws?id=428355 Customs exemption under Condition 104 of Notification No. 61/2007-Customs is described as available where imported aircraft are approved for use only in non-scheduled passenger or non-scheduled charter services, and charter or lease operations are not excluded merely because they involve group-company carriage, long-term contracts, absence of tickets, or no published tariff. The text also states that a demand or confiscation cannot be sustained on a ground not set out in the show-cause notice: the allegation that the non-scheduled operator's permit had been transferred to VAPL, being absent from the notice, could not support the action against Helicopters AZU and AZV. The exemption objection on use was rejected, while the demand and confiscation were set aside. en-us Thu, 22 Sep 2022 00:00:00 +0530 Wed, 28 Sep 2022 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428355 Customs exemption under Condition 104 of Notification No. 61/2007-Customs is described as available where imported aircraft are approved for use only in non-scheduled passenger or non-scheduled charter services, and charter or lease operations are not excluded merely because they involve group-company carriage, long-term contracts, absence of tickets, or no published tariff. The text also states that a demand or confiscation cannot be sustained on a ground not set out in the show-cause notice: the allegation that the non-scheduled operator's permit had been transferred to VAPL, being absent from the notice, could not support the action against Helicopters AZU and AZV. The exemption objection on use was rejected, while the demand and confiscation were set aside. Case-Laws Customs Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428355