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TMI Blog2024 (10) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 130 of the Customs Act 1962 challenging the Customs Excise and Service Tax Appellate Tribunal ("CESTAT") order dated 22 April 2024, allowing the Respondent's Appeal against the Principal Commissioner's order in original dated 08 January 2024./ By the order in original dated 08 January 2024, the Principal Commissioner had revoked the suspension of the warehousing operation of the Respondent, but this was subject to payment of redemption fine and penalty. The impugned order has now set aside the fine and penalty. 3. Mr. Sharma, the learned counsel for the Appellant, submits that the following substantial questions of law arise in this Appeal. (I) Whether the Hon'ble CESTAT correct in law in setting aside Order in Original solely on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty. 6. Mr. Sharma submitted that the Tribunal misinterpreted the so-called permissions issued by the Customs Department. He submitted that the permissions were granted only to assist the Respondent in the rapid unloading of the goods. However, such permissions did not entitle the Respondent to breach the conditions of the licence to operate a public bonded warehouse and store the goods in breach of such conditions. 7. Dr. Kantawala, the learned counsel for the Respondent, submitted that there was no breach of any of the conditions of the licence. He submitted that, in all, there were 82 tanks in a fenced area, which was duly notified. He pointed out that out of these, 79 were public bonded tanks, and the remaining 3 were private bonded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) G.S.T.L. 513 (Guj.) to submit that the availability of the goods is unnecessary for imposing the redemption fine or penalty. 11. Rival contentions now fall for our determination. 12. Admittedly, an Appeal under Section 130 of the Customs Act can be entertained only if the High Court is satisfied that the case involves a substantial question of law. 13. In this appeal, the central allegation concerns the alleged breach of conditions for operating a public bonded warehouse. The record bears out, and the Tribunal, in its detailed order, has held that there was no breach of any of the conditions of the licence. This is purely a finding of fact, and such finding is supported by the material on record. Accordingly, not even a ground alleging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the procedure outlined in the JNCH Notice and Board's Circular regarding advance discharge permission or the mandatory filing of Bills of Entry before the vessel's arrival was "overlooked" by the CESTAT. A substantial question of law has to arise from the proceedings. Such a question does not arise. In any event, whether the procedures were complied with or not also involves a factual element. Without any precise particulars, such a question cannot be entertained at this stage. As noted earlier, an Appeal under Section 130 of the Customs Act can be entertained only if it involves a substantial question of law. 18. The third substantial question of law is only consequential. Once it is held that there was no breach of any of the terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Appellant, as the owner of the goods, had exercised its right under Section 64(d), which the Superintendent endorsed. 21. The circumstance that in BISCO Ltd. (Supra), the permission was granted because the soil had become very sluggish due to heavy rains and lack of space within the notified open area cannot be a factor to distinguish the decision of the Hon'ble Supreme Court. The permissions were undoubtedly granted in the present case for different reasons. That will not be grounds for distinguishing the judgment of the Hon'ble Supreme Court. 22. For all the above reasons, we are satisfied that no substantial question of law arises in this Appeal, and accordingly, this Appeal is liable to be dismissed. This Appeal is accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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