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TMI Blog2010 (9) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... ll value of the aircraft and bank guarantee for 50% of the differential duty – Bank guarantee sufficient security towards the differential Customs duty - offer of the appellants to keep the bank guarantee valid till pendency of the appeal, accepted – pre-deposit waived - C/57/2010-Cus. - C/133/2010(PB) - Dated:- 1-9-2010 - Dr. Chittaranjan Satapathy, Shri D.N. Panda, JJ. REPRESENTED BY : S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGCA by operating non-scheduled (charter) flights. He states that such inter-change is permissible as clarified by the DGCA authorities and as per provisions contained in the statutory provisions and rules governing Civil Aviation requirement. 4. Secondly, he states that the bank guarantee given by the appellants is towards duty as per the Hon ble High Court s order and the appellants undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the condition which requires published Tariff. 6. After hearing both sides, prima facie, we find that the impugned Notification exempts use of aircraft both for the non-scheduled (passenger) service and non-scheduled (charter) service. Hence, prima facie, we are of the view that the appellants have made out an arguable case in their favour requiring waiver of partial pre-deposit. We also find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon ble High Court, we think it just and fair to treat the said bank guarantee as, sufficient security towards the differential Customs duty involved in this case and accepting the offer of the appellants to keep the bank guarantee valid till pendency of the appeal, we waive the requirement of pre-deposit during pendency of the appeal. Regular hearing of the case is fixed for 28-9-2010, both si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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