The case involved operating a duty-free shop without the ...

Operating a duty-free shop without the right license led to legal issues. The appeal was successful, restoring the original license.

Case Laws     Customs

June 17, 2024

The case involved operating a duty-free shop without the required Special Warehouse Licence, leading to illegal sales of duty-free goods. The appellant was initially allocated a smaller space for the shop, but later shifted to a larger space without amending the Licence. However, goods were stored and removed under Customs supervision. The Tribunal found no evidence of illegal activities and directed the Commissioner to restore the original Licence and consider amending it to include the larger space. The appeal was allowed, setting aside the impugned order and remanding the case for further action.

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