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    <title>2023 (1) TMI 948 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order confiscating the imported aircraft and confirming customs duty, as well as imposing penalties on company officials. The Tribunal ruled that the customs authority cannot demand duty or penalties without a violation found by the Directorate General of Civil Aviation (DGCA). The appellants were granted relief in Customs Appeal No. 60, 61, and 62 of 2010, with the Tribunal emphasizing the need for a violation by the DGCA before customs actions can be taken.</description>
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      <description>The Tribunal set aside the Commissioner&#039;s order confiscating the imported aircraft and confirming customs duty, as well as imposing penalties on company officials. The Tribunal ruled that the customs authority cannot demand duty or penalties without a violation found by the Directorate General of Civil Aviation (DGCA). The appellants were granted relief in Customs Appeal No. 60, 61, and 62 of 2010, with the Tribunal emphasizing the need for a violation by the DGCA before customs actions can be taken.</description>
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