https://www.taxtmi.com/caselaws?id=782183 CESTAT set aside the denial of exemption on the imported aircraft and spare parts, holding that the appellant had not violated condition 104 of the Exemption Notification. Relying on a Larger Bench ruling in VRL Logistics, it held that a non-scheduled (passenger) operator may provide charter services without publishing tariffs, and carriage of personnel of group companies for remuneration constitutes carriage of passengers for hire or reward. The Tribunal found no breach of CAR 2010 or NSOP conditions and accepted that the aircraft was dedicated to charter operations. It also ruled that the extended limitation under s.28(4) Customs Act was wrongly invoked, and allowed the appeal. 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 CESTAT set aside the denial of exemption on the imported aircraft and spare parts, holding that the appellant had not violated condition 104 of the Exemption Notification. Relying on a Larger Bench ruling in VRL Logistics, it held that a non-scheduled (passenger) operator may provide charter services without publishing tariffs, and carriage of personnel of group companies for remuneration constitutes carriage of passengers for hire or reward. The Tribunal found no breach of CAR 2010 or NSOP conditions and accepted that the aircraft was dedicated to charter operations. It also ruled that the extended limitation under s.28(4) Customs Act was wrongly invoked, and allowed the appeal. Case-Laws Customs Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782183