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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Benefit of Exemption - aircraft - Actual user Conditions - To be ...

Case Laws     Customs

March 7, 2023

Benefit of Exemption - aircraft - Actual user Conditions - To be used for providing non-scheduled (passenger) service (aircraft used for private purposes) - Notwithstanding that the respondent has not published its tariff for providing the said services, it has nonetheless complied with the conditions of providing non-scheduled (passenger) services as defined in Explanation to Condition 104 of the Notification in question. - HC

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