Helicopter Importer Faces Duty Demand and Penalty for Breaching Clause (ii) of Condition No. 104 Post-Import.

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....Import of helicopter - non-scheduled air transport services (passenger) - Misuse of helicopter - Though the assessee complied with clause (i) of the Condition No. 104 ibid, they violated the post-importation condition viz. Clause (ii) of the said Condition No. 104. They also violated similar condition of Notification No. 6/06-C.E., dated 1-3-2006 (entry No. 54A) as amended by Notification No. 6/07-C.E., dated 1-3-2007 - Demand of duty and penalty confirmed..... - AT....