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Customs - Highlights / Catch Notes

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Confiscation of imported aircraft - a demand can be made under ...


Confiscation Demand Denied: DGCA Hasn't Initiated Proceedings, Aircraft Permit Consistently Renewed; Penalties on Executives Unsustainable.

January 24, 2023

Case Laws     Customs     AT

Confiscation of imported aircraft - a demand can be made under the Undertaking only when DGCA finds that the use of the aircraft is not in accordance with the permit granted by the DGCA. In the present case, DGCA has not initiated any proceedings against the appellant and in fact has renewed the permit from time to time - Once it is held that the demand could not have been confirmed, the penalties imposed upon the Chairman/Managing Director and the Vice President of the appellant cannot also be sustained. - AT

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