https://www.taxtmi.com/caselaws?id=772663 CESTAT New Delhi allowed the appeal challenging confiscation and penalty for alleged violation of notification conditions. The appellant imported aircraft under NSOP (Passenger) permit but used it for charter operations instead of passenger service, charging lump-sum payments rather than issuing tickets. The Commissioner held this violated notification conditions. However, CESTAT relied on precedents from VRL Logistics Ltd. (affirmed by Gujarat HC) and Sky Airways, establishing that aircraft with NSOP permits can be used for charter purposes. The tribunal held the Commissioner erred in finding violation, noting that charging lump-sum payments instead of selling tickets cannot constitute grounds for violation. The Commissioner's order was set aside. en-us Wed, 04 Jun 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772663 CESTAT New Delhi allowed the appeal challenging confiscation and penalty for alleged violation of notification conditions. The appellant imported aircraft under NSOP (Passenger) permit but used it for charter operations instead of passenger service, charging lump-sum payments rather than issuing tickets. The Commissioner held this violated notification conditions. However, CESTAT relied on precedents from VRL Logistics Ltd. (affirmed by Gujarat HC) and Sky Airways, establishing that aircraft with NSOP permits can be used for charter purposes. The tribunal held the Commissioner erred in finding violation, noting that charging lump-sum payments instead of selling tickets cannot constitute grounds for violation. The Commissioner's order was set aside. Case-Laws Customs Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772663