https://www.taxtmi.com/highlights?id=67923 Violation of conditions of Exemption notification - ‘flying training' Aircraft - Allegation of misuse for ‘charter service’ - customs authorities could have proceeded to recover the duty on the basis of the undertaking only when the competent authority in the DGCA found as a fact that the appellant had violated the conditions of the permit - In the present case, such a finding has not been recorded and on the other hand, the permits have been renewed from time to time. - Confiscation order set aside - AT en-us Fri, 27 Jan 2023 08:32:40 +0530 Fri, 27 Jan 2023 08:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67923 Violation of conditions of Exemption notification - ‘flying training' Aircraft - Allegation of misuse for ‘charter service’ - customs authorities could have proceeded to recover the duty on the basis of the undertaking only when the competent authority in the DGCA found as a fact that the appellant had violated the conditions of the permit - In the present case, such a finding has not been recorded and on the other hand, the permits have been renewed from time to time. - Confiscation order set aside - AT Highlights Customs Fri, 27 Jan 2023 08:32:40 +0530 https://www.taxtmi.com/highlights?id=67923