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Demand unsustainable in absence of DGCA finding of any violation of undertaking to use of aircraft for non-scheduled (passenger) service
Case Law Details
- Case Name
- Reliance Commercial Dealers Ltd Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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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 Ltd. to assail the order passed by the Commissioner of Customs (Preventive), New Customs House, IGI Airport, New Delhi by which the aircraft has been confiscated...





