https://www.taxtmi.com/caselaws?id=433201 Customs relief under an exemption notification linked to civil aviation approval cannot be denied merely because the aircraft was used for flights by the Chairman, Managing Director or employees. Where the exemption depended on DGCA and civil aviation approval and an undertaking to use the aircraft only for specified non-scheduled services, customs authorities had to rely on a prior finding of breach by the competent aviation authority. In the absence of any DGCA finding that permit conditions were violated, customs could not independently treat the use as a breach or confirm demand. Accordingly, the customs duty demand, confiscation under Section 111(o) and penalties under Section 112 of the Customs Act were held unsustainable. en-us Thu, 19 Jan 2023 00:00:00 +0530 Tue, 24 Jan 2023 10:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433201 Customs relief under an exemption notification linked to civil aviation approval cannot be denied merely because the aircraft was used for flights by the Chairman, Managing Director or employees. Where the exemption depended on DGCA and civil aviation approval and an undertaking to use the aircraft only for specified non-scheduled services, customs authorities had to rely on a prior finding of breach by the competent aviation authority. In the absence of any DGCA finding that permit conditions were violated, customs could not independently treat the use as a breach or confirm demand. Accordingly, the customs duty demand, confiscation under Section 111(o) and penalties under Section 112 of the Customs Act were held unsustainable. Case-Laws Customs Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433201