Customs Confiscation of helicopter upheld since used for private purpose without any remuneration earned

Indian Metal and Ferro Alloys Limited Vs Commissioner of Customs (Preventive) (CESTAT Delhi) CESTAT Delhi held that since imported helicopter is used for private purpose without any remuneration earned from such flights, there is no substantial compliance of Condition No. 104 of Exemption Notification no. 61 of 2017 dated 03.05.2007. Accordingly, confiscation of helicopter upheld. Facts- The appellant is a company incorporated under the Companies Act and has its registered office at Bomikhal, Rasulgarh. The appellant imported Robinson R-44, Ravin II Helicopter to expand its fleet. It was gran...