Case Law Details
Case Name : Commissioner of Customs Vs Indian Airlines Ltd (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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Commissioner of Customs Vs Indian Airlines Ltd (CESTAT Delhi)
The Commissioner of Customs vs. Indian Airlines Ltd case, adjudicated by CESTAT Delhi, revolves around the calculation of duty concerning Aviation Turbine Fuel (ATF) consumed in aircraft fuel tanks. The contentious issues include the inclusion of freight, insurance, and landing charges in the duty assessment.
The Commissioner of Customs initially held ATF liable for confiscation under specified sections of the Customs Act and confirmed a substantial duty demand. However, the appeal raised two main points:
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