Tribunal Nullifies Customs Duty Demand, Citing Longstanding Bonded Warehouse License and Retrospective Amendment.

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled in favor of the Appellant, dismissing the demand for customs duty. The Tribunal recognized that the Appellant had a bonded warehouse license under Section 58 of the Customs Act, 1962, and had been conducting manufacturing activities within the licensed premises with the Revenue authorities' knowledge since 1986. No objections were raised for over 30 years, and there were no allegations of misuse. The 2017 license amendment, expanding the bonded area, was deemed a retrospective curative measure, nullifying the demands under Sections 28 and 72 of the Act. .....

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