https://www.taxtmi.com/caselaws?id=753414 The exemption condition for an imported aircraft was not breached where the NSOP (Passenger) permit holder used the aircraft for charter operations on commercial terms. The Tribunal applied the Larger Bench view that chartering the whole aircraft remains within non-scheduled (passenger) services, and relied on DGCA clarification and Civil Aviation Requirements supporting such use under the NSOP framework. As the aircraft was available beyond group companies and was not shown to be a private aircraft, the proposed confiscation, duty demand, interest and penalty were unsustainable. en-us Wed, 29 May 2024 00:00:00 +0530 Thu, 30 May 2024 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753414 The exemption condition for an imported aircraft was not breached where the NSOP (Passenger) permit holder used the aircraft for charter operations on commercial terms. The Tribunal applied the Larger Bench view that chartering the whole aircraft remains within non-scheduled (passenger) services, and relied on DGCA clarification and Civil Aviation Requirements supporting such use under the NSOP framework. As the aircraft was available beyond group companies and was not shown to be a private aircraft, the proposed confiscation, duty demand, interest and penalty were unsustainable. Case-Laws Customs Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753414