https://www.taxtmi.com/caselaws?id=433532 Condition 104 of the customs exemption notification required the imported aircraft to be used only for non-scheduled passenger or charter services. Reading that expression with the Aircraft Rules definition of air transport service, the court noted that transport by air must be for remuneration of any kind. Flights used only for officials and directors without remuneration did not satisfy that essential element, even though public availability and a published tariff were not implied by the notification. The customs duty exemption was therefore unavailable. en-us Tue, 31 Jan 2023 00:00:00 +0530 Fri, 22 May 2026 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433532 Condition 104 of the customs exemption notification required the imported aircraft to be used only for non-scheduled passenger or charter services. Reading that expression with the Aircraft Rules definition of air transport service, the court noted that transport by air must be for remuneration of any kind. Flights used only for officials and directors without remuneration did not satisfy that essential element, even though public availability and a published tariff were not implied by the notification. The customs duty exemption was therefore unavailable. Case-Laws Customs Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433532