https://www.taxtmi.com/caselaws?id=798725 Breach of a post-import condition restricting duty-exempt aircraft to approved non-scheduled charter operations renders the aircraft confiscable and makes customs duty recoverable upon redemption. Recovery arising from confiscation and redemption following breach of an exemption condition operates independently of the limitation regime for non-levy or short-levy demands. Customs valuation must use actual ferry transport charges and actual transit-insurance premium where available, rather than notional additions; the duty quantum requires recalculation accordingly. Unauthorised commercial use may also support penalties for improper importation where the importer and responsible managerial personnel were directly involved and the penalties are proportionate. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798725 Breach of a post-import condition restricting duty-exempt aircraft to approved non-scheduled charter operations renders the aircraft confiscable and makes customs duty recoverable upon redemption. Recovery arising from confiscation and redemption following breach of an exemption condition operates independently of the limitation regime for non-levy or short-levy demands. Customs valuation must use actual ferry transport charges and actual transit-insurance premium where available, rather than notional additions; the duty quantum requires recalculation accordingly. Unauthorised commercial use may also support penalties for improper importation where the importer and responsible managerial personnel were directly involved and the penalties are proportionate. Case-Laws Customs Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798725