9911796707
TMI Blog2024 (8) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... robuild Private Ltd. [Shiv Probuild] and its Directors Shri Kuldeep Singh [Kuldeep] and Shri Rajkumar [Rajkumar] in these three appeals. The operative part of this Order is as follows: i. I hereby order for cancellation of the Private Bonded Warehouse License No. 05/2022 dated 29.12.2022 in terms of section 58B of the Customs Act, 1962 issued vide C. No. VIII (B)/40/965/2022 under section 65 and section 58 of the Customs Act, 1962 to M/s. Shiv Probuild Private Limited for contravention of the terms of the License as discussed supra. ii. I refrain from imposing any penalty on M/s. Shiv Probuild Private Limited under section 114AA of the Customs Act, 1962. iii. I impose a penalty of Rs. 1,00,000/- (Rupees one lakh only) on M/s. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... place of business in the GST registration. This, according to the order is non-compliance of CBIC Circular No. 34/2019 dated 1.10.2019. ii. It's correct address is Khasra No. 15/22, Near Telephone Exchange Samalkha, New Delhi - 110037 which was mentioned as additional place of business and its IEC is also issued with the same address. However, due to a typographical error, the address was mentioned in its application for warehouse licence as Khasra No. 15/24, Near Telephone Exchange Samalkha, New Delhi - 110037. iii. The licence was also accordingly issued with the wrong address. In fact, Khasra No. 15/24 does not belong to it. iv. The Commissioner did not agree with this submission. Since this is only a typographical error, its lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l-reasoned speaking order. ii. The appellant violated conditions laid down in Board's Circular No. 34/2019 dated 01.10.2019 as it had not declared the address of the said warehouse as the Principal/ Additional place of Business, did not upload the supporting documents on the online portal invest.india.gov.in/ bonded-manufacturing. Further, the absence of any import/storage of goods and any manufacturing activity was established in relation to the operation of the said warehouse by the Licensee/party. iii. Section 58B of the Customs Act deals with cancellation of warehousing license. The relevant provisions of Section 58B of the Act are as under: (1) Where a licensee contravenes any of the provisions of this Act or the rules or reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd uploading documents on the website as required under CBIC Circular No. 34/2019; and c) Not importing any goods into the warehouse and not starting any manufacturing activity in it. 9. Regarding the first alleged violation, the appellant submits that it was supposed to mention Khasra No. 15/22 in its application for warehousing licence but had wrongly mentioned Khasra No. 15/24 which was a typographical error. Learned counsel submits that Khasra No. 15/24 does not belong to the appellant at all. The Address at Khasra No. 15/22 is mentioned as additional place of business in the GST registration. Its Import-Export Code [IEC] is also issued with this very address. We find that the SCN and the impugned order were also issued indicating th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioning the wrong address of the premises to obtain the licence. It is common practice for the officers to examine the blueprint or map of the premises and visit the premises to check its safety and other features before issuing the licence. Therefore, there could be no doubt about which premises were licenced. According to the appellant, the correct address of the premises was also in its IEC and in its GST registration and mentioning of the wrong address in its application and also in the licence issued by the department is only a typographical error in typing '24' instead of '22'. The officers were apparently also not careful enough and issued licence with the wrong address. 14. Nevertheless, we do not see why the address cannot be co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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