No custom duty recovery on import of aircrafts in absence of findings by Competent Authority

Chimes Aviation Private Limited Vs Commissioner of Customs (CESTAT Delhi) Conclusion: Confiscation and customs duty recovery order against Chimes Aviation Private Limited for use of aircrafts for purposes other than training was quashed as  the customs authorities should have proceeded to recover the duty on the basis of the undertaking only when the competent authority in the DGCA found as a fact that assessee had violated the conditions of the permit. Held: In the present case, assessee-company had initially imported Aircrafts for flying training purpose and had given such an undertaking to...