https://www.taxtmi.com/caselaws?id=433532 The Tribunal upheld the decision that the appellant did not comply with the conditions for duty exemption under Customs Notification No. 21/2002-CUS. The appellant's use of the aircraft for private purposes rather than for non-scheduled (passenger) or non-scheduled (charter) services violated the Notification's conditions. The Tribunal clarified that the exemption was not available for private operators and that the appellant's non-revenue flights did not qualify as air transport services for remuneration. Additionally, the Customs Authorities were deemed authorized to assess compliance with the Notification independently of the DGCA. en-us Tue, 31 Jan 2023 00:00:00 +0530 Thu, 02 Feb 2023 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433532 The Tribunal upheld the decision that the appellant did not comply with the conditions for duty exemption under Customs Notification No. 21/2002-CUS. The appellant's use of the aircraft for private purposes rather than for non-scheduled (passenger) or non-scheduled (charter) services violated the Notification's conditions. The Tribunal clarified that the exemption was not available for private operators and that the appellant's non-revenue flights did not qualify as air transport services for remuneration. Additionally, the Customs Authorities were deemed authorized to assess compliance with the Notification independently of the DGCA. Case-Laws Customs Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433532