Case Law Details
Escorts Limited Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
The case of Escorts Limited vs Commissioner of Customs (Preventive) dealt with the customs duty and associated penalties on the import of a Helicopter Bell 407 by Escorts Limited. The core issue revolved around whether the helicopter was used in accordance with the conditions stipulated in the exemption notification, specifically for non-scheduled passenger services (NSOP).
Background and Appeal
The appeal challenged the Order-in-Original No.26/HKC/Commr/2010 dated September 22, 2010, which confirmed the duty demand, redemption fine, and penalties under Section 112(a) of the Customs Act, 1962. The helicopter, imported under Permit No.02/2000 issued by the DGCA, had its permit renewed regularly and was supported by a ‘No Objection Certificate’ for providing NSOP (Passenger) services. The appellant availed an exemption under Notification No.21/2002-Cus as amended by Notification No.61/2007-Cus.
Issue Raised
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