https://www.taxtmi.com/caselaws?id=782183 Non-scheduled air transport operators may use the same aircraft for passenger and charter services, and exemption under the customs notification is not denied merely because flights are operated for group concerns or their members, where the activity remains within the non-scheduled air transport framework. Individual passenger tickets and tariff publication were not treated as mandatory on these facts, and the operator's engagement in air transport activity for remuneration supported eligibility. For customs limitation, the extended period under section 28(4) applies only on deliberate suppression or wilful misstatement intended to evade duty; mere non-disclosure is insufficient. On that reasoning, the duty demand, penalty, confiscation, and extended limitation could not be sustained. en-us Mon, 24 Nov 2025 00:00:00 +0530 Wed, 26 Nov 2025 08:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782183 Non-scheduled air transport operators may use the same aircraft for passenger and charter services, and exemption under the customs notification is not denied merely because flights are operated for group concerns or their members, where the activity remains within the non-scheduled air transport framework. Individual passenger tickets and tariff publication were not treated as mandatory on these facts, and the operator's engagement in air transport activity for remuneration supported eligibility. For customs limitation, the extended period under section 28(4) applies only on deliberate suppression or wilful misstatement intended to evade duty; mere non-disclosure is insufficient. On that reasoning, the duty demand, penalty, confiscation, and extended limitation could not be sustained. Case-Laws Customs Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782183