https://www.taxtmi.com/caselaws?id=787405 Condition No. 104 of Notification No. 21/2002-Customs grants conditional exemption to imported aircraft for non-scheduled passenger or charter services; the legal question was whether an aircraft imported for non-scheduled passenger service forfeits exemption when used for non-scheduled charter service. Applying the larger bench precedent in VRL Logistics, the principle of interchangeability governs: non-scheduled passenger use may encompass non-scheduled charter use absent cancellation of civil aviation approval and the customs authority may not re-examine DGCA approval. The impugned order denying exemption, demanding duty, confiscating the aircraft and levying penalties was set aside and exemption upheld for the appellants. en-us Tue, 03 Mar 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787405 Condition No. 104 of Notification No. 21/2002-Customs grants conditional exemption to imported aircraft for non-scheduled passenger or charter services; the legal question was whether an aircraft imported for non-scheduled passenger service forfeits exemption when used for non-scheduled charter service. Applying the larger bench precedent in VRL Logistics, the principle of interchangeability governs: non-scheduled passenger use may encompass non-scheduled charter use absent cancellation of civil aviation approval and the customs authority may not re-examine DGCA approval. The impugned order denying exemption, demanding duty, confiscating the aircraft and levying penalties was set aside and exemption upheld for the appellants. Case-Laws Customs Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787405