Customs Duty Exemption Denied: Aircraft Used for Private Purposes Violates Notification No. 21/2002-cus Conditions.

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....Import of new aircraft - Benefit of N/N. 21/2002-cus - The usage, of the impugned aircraft post import is not for non scheduled passenger/ charter air transport services but only for private use. The same amount to violation of the undertaking based upon which the exemption was granted to the appellant from paying the customs duty. - Demand with interest and penalty confirmed.....