https://www.taxtmi.com/caselaws?id=428512 Condition No. 104 of the customs exemption required import by an approved operator and use of the aircraft only for non-scheduled passenger or charter services. The controlling position treats non-scheduled passenger services as air transport services other than scheduled passenger services, does not exclude charter operations, and does not require a published tariff. Customs authorities cannot ignore a valid DGCA permit unless it has been cancelled. On the facts stated, the aircraft was used within the DGCA approval and the exemption condition, so no violation was established and the demand, confiscation and penalty could not be sustained. en-us Thu, 22 Sep 2022 00:00:00 +0530 Wed, 21 Jan 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428512 Condition No. 104 of the customs exemption required import by an approved operator and use of the aircraft only for non-scheduled passenger or charter services. The controlling position treats non-scheduled passenger services as air transport services other than scheduled passenger services, does not exclude charter operations, and does not require a published tariff. Customs authorities cannot ignore a valid DGCA permit unless it has been cancelled. On the facts stated, the aircraft was used within the DGCA approval and the exemption condition, so no violation was established and the demand, confiscation and penalty could not be sustained. Case-Laws Customs Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428512