Tribunal held that aircraft usage for non-scheduled (Passenger) services did not violate customs notification.

Tribunal held that aircraft usage for non-scheduled (Passenger) services did not violate customs notification. https://www.taxtmi.com/highlights?id=78036 CESTAT New Delhi held that an aircraft used for transporting persons for remuneration falls under public transport, not private use. Referring to M/s.V.R.L. Logistics, it determined the aircraft's usage as non-scheduled (Passenger) service, complying with Condition No.104 of Notification No.21/2002-Cus. The Tribunal upheld the decision, dismissing appeals as no violation occurred, resolving issues of confiscation, interest, and penalty. The definition of 'Air Transport Service' and 'Scheduled Air Transport Service' from Aircraft Rules guided the classification, emphasizing the distinction between private and public transport aircraft. en-us Sat, 01 Jun 2024 13:17:00 +0530 Sat, 01 Jun 2024 13:17:00 +0530 TaxTMI RSS Generator Tribunal held that aircraft usage for non-scheduled (Passenger) services did not violate customs notification. https://www.taxtmi.com/highlights?id=78036 CESTAT New Delhi held that an aircraft used for transporting persons for remuneration falls under public transport, not private use. Referring to M/s.V.R.L. Logistics, it determined the aircraft's usage as non-scheduled (Passenger) service, complying with Condition No.104 of Notification No.21/2002-Cus. The Tribunal upheld the decision, dismissing appeals as no violation occurred, resolving issues of confiscation, interest, and penalty. The definition of 'Air Transport Service' and 'Scheduled Air Transport Service' from Aircraft Rules guided the classification, emphasizing the distinction between private and public transport aircraft. Highlights Customs Sat, 01 Jun 2024 13:17:00 +0530 https://www.taxtmi.com/highlights?id=78036