TaxTMI 
TaxTMI 
2009 (11) TMI 703
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....llant. Shri S.K. Panda, Jt. CDR, for the Respondent. ORDER Heard both sides extensively on the stay petition 2. The relevant facts, in brief, are that the Applicant imported an aircraft valued at Rs. 25,20,20,036/- on the basis of a permit No. 3/2008 given to them by DGCA Authorities for operating non-scheduled air transport services (passenger). The applicant availed the benefit of th....
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....lso held that there was no mention of non-scheduled charter services in the undertaking given by them with the Custom department or in the permission granted by DGCA. He also held that the applicant has violated the undertaking given by them to the Custom authorities at the time of clearance of the aircraft, that they would be operating the aircraft for non-scheduled passenger services. Accordingl....
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....hri V.N. Dhoot and his family are only a very few occasions compared to the total number of operations undertaken by the aircraft. He submits that there is no prohibition in the condition of the notification that the aircraft cannot be used occasionally for other purposes, which are alleged to be in violation of the conditions. He also submits that the applicant has given a bond for Rs. 26.00 cror....
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....ification should be strictly construed and since the aircraft has been used for the purpose other than the passenger services, the order of the original authority holding that the import has been done in violation of the conditions of the customs notification and in violation of the licence restrictions are valid and seeks pre-deposit of full amount as per the impugned order. 5. We have careful....