No demand in case DGCA found that use of Aircraft was in accordance with permit granted

Bharat Hotels Vs Commissioner of Customs (Preventive) (CESTAT Delhi) Conclusion: Demand could be made under Undertaking only when Director General of Civil Aviation (DGCA) found that use of aircraft was not in accordance with permit granted. Where DGCA had not initiated any proceedings against assessee and in fact had renewed the permit from time to time, there was no violation of the undertaking and Customs could not demand duty in terms of the undertaking. Held: Assessee had imported the aircraft claiming customs duty exemption under Notification No. 61 of 2017 dated 03.05.2007 that amended ...