https://www.taxtmi.com/caselaws?id=755859 Import of a helicopter qualified for customs exemption where the importer held a valid DGCA permit for non-scheduled air transport services and had furnished the undertaking required by the notification. The absence of a published tariff or issued tickets did not disqualify the operation from being treated as non-scheduled (passenger) services, because that expression was to be read with the Aircraft Rules, 1937 and charter-hire use did not by itself make the aircraft private. In the absence of any adverse finding or cancellation by the competent aviation authority, the exemption could not be denied, and the basis for confiscation, redemption fine and penalties also failed. en-us Tue, 16 Jul 2024 00:00:00 +0530 Thu, 18 Jul 2024 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755859 Import of a helicopter qualified for customs exemption where the importer held a valid DGCA permit for non-scheduled air transport services and had furnished the undertaking required by the notification. The absence of a published tariff or issued tickets did not disqualify the operation from being treated as non-scheduled (passenger) services, because that expression was to be read with the Aircraft Rules, 1937 and charter-hire use did not by itself make the aircraft private. In the absence of any adverse finding or cancellation by the competent aviation authority, the exemption could not be denied, and the basis for confiscation, redemption fine and penalties also failed. Case-Laws Customs Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755859