CESTAT Deletes Penalty on Aircraft Import, No Personal Use Found

Commissioner of Customs Vs Sarang Wadhawan (CESTAT Delhi)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Delhi dismissed the department’s appeal against Sarang Wadhawan, a director of M/s Privilege Airways Private Ltd. The case involved allegations under Section 114AA of the Customs Act, which penalizes knowingly false or incorrect declarations. The department claimed that an aircraft imported for non-scheduled operator services was privately used by directors of Privilege Airways and Housing Development Infrastructure Ltd. However, the Commissioner found no

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