2013 (11) TMI 755

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...., for the Appellant. Shri P.N. Sarvaiya, AR, for the Respondent. ORDER These Stay Petitions are filed for waiver of pre-deposit of Customs Duty of Rs. 81,56,873/-, interest thereof and equal amount of penalty on the appellant-firm, and personal penalties of Rs. 10 lakh on Lt. Col. Arun Rao, of Rs. 5 lakh on Shri K. Balakrishna Shabraya, and of Rs. 5 lakh on Shri Eldo T. Iype. 2. Since ....

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....t during the relevant period and subsequent notification which substituted the condition, which is annexed at Page No. 90. It is his submission that the Condition No. 104 on which Revenue is relying upon, has been substituted by Notification No. 21/2011-Cus., dated 1-3-2011, wherein the explanation is very clear which indicates that the non-schedule of chartered services operator or non-scheduled ....

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....ertake charter operations as well as per the provisions at Para 9.2 of CAR Section 3 Series C Part III. 4.1 It is his submission that when there are two views taken by the Tribunal, the appellant be granted unconditional waiver is the law as per the judgment of Tribunal in the case of Hindustan Coca Cola Beverages Pvt. Ltd. - 2011 (272) E.L.T. 584 (Tri.-Del.). 5. Ld. DR, on the other hand, w....

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.... that the appellant had undisputedly imported the helicopter for non-schedule operator service (passenger) by availing benefit of Notification No. 21/2002-Cus., giving an undertaking for adhering to condition No. 104 of the said notification. We find that the said Condition No. 104 has been substituted by Notification No. 21/2011-Cus., which talks about inter-utilisation of the said aircraft by th....