Exemption from Customs Duty - Import of an aircraft that had ...

Customs Duty Exemption for Aircraft: CAR 1999 Applies, Overruling King Rotors' Misapplication of CAR 2010.

August 18, 2022

Case Laws Customs AT

Exemption from Customs Duty - Import of an aircraft that had been granted permit by the Director General of Civil Aviation, DGCA for operating non-scheduled (passenger) services - Applicability of CAR 1999 or CAR 2000 - The show cause notice was, however, adjudicated upon by order dated 27.07.2010. Thus, it would be the CAR 1999 that would be applicable and not CAR 2010. The two decisions in Sameer Gehlot and King Rotors could not, therefore, have been distinguished for the reason that CAR 2010 would apply and not CAR 1999. - The conclusion, therefore, that emerges is that King Rotors does not lay down the correct position of law. - AT

View Source

← Previous Next →

Exemption from Customs Duty - Import of an aircraft that had ...

Customs Duty Exemption for Aircraft: CAR 1999 Applies, Overruling King Rotors' Misapplication of CAR 2010.

August 18, 2022

Case Laws Customs AT

You may also like:

Exemption from IGST - Re-import of aircrafts and parts thereof after repairs - the meaning assigned to duty of customs, as discussed above, is the meaning assigned to...

This notification amends various earlier customs duty notifications by making changes to the tariff item entries, descriptions, and rates of duty applicable to certain...

Exemption from Customs Duty: Notification amends notification No. 50/2017-Customs to insert new entries 544A and 613 in the Table, granting concessional 5% customs duty...

Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

The appellants imported a helicopter (Model No.412-EP, Sr. No.36643 registered as VT-HGK) vide B/E No.397583 dated 26.12.2007. The exemption entry 347B of the N/N....

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

A legal challenge was raised regarding the requirement to pay the Social Welfare Surcharge (SWS) on imported goods when the basic customs and additional duty were...

Exemption form IGST - aircrafts and parts thereof re-imported into India after repairs - the absence of mention of integrated tax and compensation cess in column (3)...

Refund of additional duty on Diesel - Exemption to goods supplied to UN or an International Organisation - in the present case the duty for which the exemption and...

Denial of Exemption claim - 100% EOU - Scope of Notification No.22/2003 - exemption was not to operate in respect of the additional excise duty levied under the...

Benefit of exemption - The appellant contends that since the pole shoe is a component of the Wind Operated Electricity Generator (WOEG), the exemption applies. The...

Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption -...

Import of one aircraft engine - Exemption from Customs duty and CVD - The lease for aircraft has already been terminated. There is no way the aircraft can be considered...

Amends Notification No 25/1999-Customs, dated 28th February, 1999, 22/2007-Customs, dated the 1st March, 2007 and 27/2011-Customs, dated the 1st March, 2011 - Ntf. No....

Amends Notification No 25/1999-Customs, dated 28th February, 1999, 22/2007-Customs, dated the 1st March, 2007 and 27/2011-Customs, dated the 1st March, 2011 - Ntf. No....

Quick Updates: