Import conditions not violated for use of imported aircraft by non-scheduled (passenger) services

Commissioner of Customs Vs Global Vectra Helicorp Ltd. (Delhi High Court) Delhi High Court held that as per explanation inserted to Condition No. 104, exemption condition would be satisfied if the aircraft imported is used for non-scheduled (passenger) services or non-scheduled (charter) services. Accordingly, use of imported aircraft by non-scheduled (passenger) services, shall not be construed to be a violation of conditions of imports at concessional rate of duty. Facts- The Commissioner of Customs (Preventive) had issued a show cause notice dated 06.08.2008 in respect of three helicopters,...