DECCAN CHARTERERS LTD. Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THESE Stay Petitions are filed for waiver of pre -deposit of Customs Duty of Rs. 81,56,873/ -, interest thereof and equal amount of penalty on the appellant -firm, and personal penalties of Rs. 10 lakh on Lt. Col. Arun Rao, of Rs. 5 lakh on Shri K. Balakrishna Shabraya, and of Rs. 5 lakh on Shri Eldo T. Iype.

(2.) SINCE all these Stay Petitions are directed against same Order -in -Original, they are being disposed of by a common order.

(3.) THE issue involved in all these appeals is regarding recovery of differential Customs duty from the main assessee M/s. Deccan Charterers Ltd., who had imported one helicopter by availing the benefit of Notification No. 21/2002 -Cus., dated 1 -3 -2002. It is the claim of the Revenue that the appellant had not strictly followed the conditions laid down under said notification, inasmuch as instead of operating the passenger services, the appellant had hired out the helicopter for charter services which does not fall under condition No. 104 of Notification No. 21/2002 -Cus, during the relevant time.