https://www.taxtmi.com/caselaws?id=447393 CESTAT NEW DELHI allowed the appeal regarding confiscation of imported aircraft/helicopters. The Tribunal held that operators with non-scheduled passenger services permits can provide charter services, following the Larger Bench decision in VRL Logistics. A single non-remunerative flight for crew familiarization did not violate notification conditions. The Commissioner's confiscation order was set aside, directing refund of redemption fine within two months. However, no interest was payable on the refund, following Supreme Court precedent in Orient Enterprises. Bank guarantees were ordered to be discharged. en-us Mon, 03 Jul 2023 00:00:00 +0530 Sat, 23 Dec 2023 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447393 CESTAT NEW DELHI allowed the appeal regarding confiscation of imported aircraft/helicopters. The Tribunal held that operators with non-scheduled passenger services permits can provide charter services, following the Larger Bench decision in VRL Logistics. A single non-remunerative flight for crew familiarization did not violate notification conditions. The Commissioner's confiscation order was set aside, directing refund of redemption fine within two months. However, no interest was payable on the refund, following Supreme Court precedent in Orient Enterprises. Bank guarantees were ordered to be discharged. Case-Laws Customs Mon, 03 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447393