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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Violation of conditions of Exemption notification - ‘flying ...


Aircraft Misuse Allegations Overturned: No DGCA Permit Violations Found, Confiscation Order Dismissed, Duties Recovery Denied.

January 27, 2023

Case Laws     Customs     AT

Violation of conditions of Exemption notification - ‘flying training' Aircraft - Allegation of misuse for ‘charter service’ - customs authorities could have proceeded to recover the duty on the basis of the undertaking only when the competent authority in the DGCA found as a fact that the appellant had violated the conditions of the permit - In the present case, such a finding has not been recorded and on the other hand, the permits have been renewed from time to time. - Confiscation order set aside - AT

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