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TMI Blog2009 (11) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... n is prima facie, violated. Further, the condition given in the undertaking to the Customs authorities also stands violated. Therefore, on merits, the applicant has not made out a case for waiver of dues - appeal dismissed - decided against applicant. - C/603-604 and 619/2009 - Stay Order Nos. C/310-312/2009(PB) - Dated:- 27-11-2009 - Shri M. Veeraiyan and D.N. Panda, JJ. Shri K.R. Moolchandani, Advocate, for the Appellant. 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-schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the applicant-company. He also imposed penalty of Rs. 25.00 lakhs each on Shri Syed Hadi M. Alam and Shri Pardeep Kumar N. Dhoot who are the other applicants before us. 3. Ld. Advocate for the applicant submits that the Commissioner has gone beyond the show cause notice. He submits that the permit granted to them is valid not only for non-scheduled passenger services but also for charter services within the country. The permit given to them has also been extended by the DGCA subsequently. The instances listed in the show-cause notice regarding use of the aircraft by Shri 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... craft is subject to licensing regulation and payment of duty. The Custom exemption Notification No. 22/2002 is primarily meant for aircrafts used for passenger services and charter services of passengers. However, it also depends upon the nature of permit issued by the DGCA. In the present case, permit has been issued only for passenger services. Prima facie, we find that there is a different permit for charter services and, therefore, the permit given to the applicant may not be valid for rendering charter passenger services. Therefore, the condition of the exemption notification is prima facie, violated. Further, the condition given in the undertaking to the Customs authorities also stands violated. Therefore, on merits, we hold that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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