100% EOU - Cancellation of bonded warehouse licence, letter of ...

April 27, 2024

Case Laws Customs AT

100% EOU - Cancellation of bonded warehouse licence, letter of permission (LOP) and registration - The Tribunal scrutinized the cancellation of the appellant's bonded warehouse license. It noted that while the license had been canceled retrospectively, the consequences of this cancellation were not addressed as per the Customs Act, 1962. The Tribunal emphasized that the provisions of the Customs Act did not align with the procedures outlined in the Foreign Trade Policy (FTP). It highlighted the lack of statutory reference to support the procedures outlined in the FTP, emphasizing that institutions governed by statute cannot be subordinated to policies. - As a result, the Tribunal set aside the impugned order and remanded the matter to the original authority for a fresh decision in accordance with the law.

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100% EOU - Cancellation of bonded warehouse licence, letter of ...

April 27, 2024

Case Laws Customs AT

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