https://www.taxtmi.com/caselaws?id=753562 A helicopter imported under a non-scheduled (passenger) permit could be used for charter operations without breaching Condition No. 104 of Notification No. 21/2002-Cus, because the Aircraft Rules and civil aviation requirements did not bar a permit holder from undertaking charter flights and later regulatory treatment also recognised chartering within non-scheduled air transport service. The Tribunal distinguished the Revenue's reliance on contrary authority on the basis that the decisive factor there was the absence of remuneration, which was not present here. The use of the helicopter for charter operations therefore did not violate the exemption condition, and the duty demand, confiscation, interest and penalty were held unsustainable. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753562 A helicopter imported under a non-scheduled (passenger) permit could be used for charter operations without breaching Condition No. 104 of Notification No. 21/2002-Cus, because the Aircraft Rules and civil aviation requirements did not bar a permit holder from undertaking charter flights and later regulatory treatment also recognised chartering within non-scheduled air transport service. The Tribunal distinguished the Revenue's reliance on contrary authority on the basis that the decisive factor there was the absence of remuneration, which was not present here. The use of the helicopter for charter operations therefore did not violate the exemption condition, and the duty demand, confiscation, interest and penalty were held unsustainable. Case-Laws Customs Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753562