Aircraft on Non-Revenue Missions Not Eligible for Customs Duty Exemption: Delhi HC

East India Hotels Ltd. Vs Commissioner of Customs (Delhi High Court)

The appeal concerns the challenge by the appellant against an order of the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) dated 14 January 2020, by which the Tribunal dismissed the appellant’s challenge to an earlier order passed by the Commissioner of Customs on 27 July 2010. The Tribunal held that the appellant had wrongly availed duty exemption under Customs Notification No. 21/2002-CUS, as amended by Notification No. 61/2007-CUS, on the ground that the aircraft imported by it had been used

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