Customs Authority not bounded by DGCA while deciding compliance of condition 104 of Notification No. 21/2002-Cus.

Commissioner of Customs Vs Taneja Aerospace And Aviation Ltd (Delhi High Court) Delhi High Court held that whether condition 104 of Notification No. 21/2002-Cus. dated 01.03.2002 is complied or not is required to be considered by the Customs Authorities and Customs Authorities are not bounded by the decision of DGCA. Facts- The Revenue has filed the present appeal impugning an order dated 22.09.2022 (Final Order No.50929/2022) passed by the Customs Excise and Service Tax Appellate Tribunal. The respondent had filed the aforementioned appeal (Customs Appeal No. 57/2010) impugning an order-in-or...