Demand unsustainable in absence of DGCA finding of any violation of undertaking to use of aircraft for non-scheduled (passenger) service

Reliance Commercial Dealers Ltd Vs Commissioner of Customs (CESTAT Delhi)

Held that the undertaking to use the aircraft for non-scheduled (passenger) service can be said to have been violated only when the DGCA finds that the use of the aircraft is not in accordance with the permit granted and only in that event the Customs authority can demand duty in terms of undertaking

Facts-

The appeal is filed by M/s. Reliance Commercial Dealers Lt

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