No post import condition in Notification No. 21/2002-Cus.  – CESTAT quashes Tax & Penalty demand,  confiscation of  aircrafts not sustainable

Vrl Logistics Ltd Vs C.C (CESTAT Ahmedabad) No post import condition in Notification No. 21/2002-Cus.  – CESTAT quashes Tax & Penalty demand,  confiscation of  aircrafts not sustainable We find that the issue in the present matters relates to the grant of benefit of Notification No. 21/2002-Cus., dated 1-3- 2002 as amended by Notification No. 61/2007-Cus. on the Aircrafts imported by Appellants. They claimed exemption from duty under Notification 21/2002-Cus. as amended by Notification No. 61/2007-Cus.The whole dispute in these appeals arose out of rival interpretations of Conditi...