TaxTMI 
TaxTMI 
2025 (6) TMI 609
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....e for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is an Air-flight and is operating their flight from Kolkata Airport to foreign destinations, like Dhaka during the period October to December, 2008. While commencing journey from Kolkata Airport to abroad, the appellant has lifted d....
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....E dated 01.03.2006 as amended. 2.2. The excess fuel on board in the aircraft amounts to import and the importer has failed to file such information in the import manifest as required under Section 30 of the Customs Act, 1962. 2.3. Further, the appellant has not filed any Bill of Entry for clearance of such ATF before commencing domestic run, which is mandatory under 46 of the Customs Act, 1962. ....
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....and 1.125% of the value on account of insurance charges in the assessable value was confirmed. 2.8. Therefore, the demand was confirmed along with interest and penalty of Rs. 6.00 Crores was also imposed. 2.9. The adjudicating authority did not confiscate the imported goods, consequently, did not impose any redemption fine. 3. None appeared on behalf of the appellant. 4. Heard the Ld. Authoriz....
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....learly is that the airlines are not transporting ATF for delivery to India. ATF which is filled in the fuel tank of the aircraft is actually required to fly the aircraft and is a consumable for the airlines. It cannot, in such circumstances, be urged that ATF is being transported through the aircraft. A different situation would, however, arise if an oil company specifically imports ATF in large c....