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Appeal against cancellation of Private Bonded Warehouse licence and penalty imposition under Sections 58 and 117 of the Customs Act, 1962. Analysis: The appeal was filed against the cancellation of the appellants' Private Bonded Warehouse licence and the imposition of a penalty under the Customs Act, 1962. The licence was issued for the storage of consumable articles without duty payment for subsequent duty-free supply to diplomats and privileged persons. A search conducted at the Chairman-cum-Managing Director's office and residence revealed foreign goods without lawful acquisition evidence, leading to seizure under Section 110 of the Customs Act. A show cause notice was issued for confiscation and penalty imposition. The licence was suspended due to violations, and another show cause notice was issued for licence cancellation and penalty imposition under Section 117. The Commissioner, after hearing the appellants, cancelled the licence and imposed a penalty of Rs. 1,000 under Section 117. Despite multiple adjournments at the appellants' counsel's request, no representation was made during the appeal hearing. The show cause notice was served on the appellants, and penalties were imposed on them and other individuals in a related case. The Tribunal upheld the penalties but reduced the amounts. The Tribunal's decision was binding, indicating the appellants' guilt under the Customs Act sections, justifying the licence cancellation and penalty imposition. The appellants argued that the licence could not be cancelled without a one-month notice and that the goods seizure case was not finalized. However, the Tribunal's order confirmed the Commissioner's decision and reduced penalties, rendering these arguments legally unsustainable. The impugned order of the Commissioner was upheld as legally sound, with no illegality or infirmity found. Consequently, the appeal was dismissed, affirming the licence cancellation and penalty imposition.
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