Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

A case concerning the suspension of a warehousing operation, ...


Warehousing Operation Suspension Overruled; No Breach of License Conditions or Penalties Under Customs Act.

October 21, 2024

Case Laws     Customs     HC

A case concerning the suspension of a warehousing operation, alleged breach of conditions for operating a public bonded warehouse, and imposition of redemption fine and penalty. The High Court upheld the CESTAT's findings that there was no breach of license conditions, based on the record and permissions granted by Customs authorities for unloading/storing goods under their supervision. The allegations of misinterpreting permissions were found baseless. The CESTAT correctly overlooked procedural issues not raised earlier regarding advance discharge permission and mandatory filing of Bills of Entry before vessel arrival. With no breach of license terms or confiscation of goods, the CESTAT rightly set aside penalties u/ss 117 and 112(b)(ii) of the Customs Act for alleged violations like non-reporting of time-expired bonds, storage of non-bonded goods, and lack of audit trail facilities. No substantial question of law arose, and the Appeal was dismissed.

View Source

 


 

You may also like:

  1. Substitution of new sections 58, 58A and 58B for section 58 of Customs Act, 1962 - Licensing of private warehouses- Licensing of special warehouses - Cancellation of...

  2. Continuation of suspension of ‘customs broker’ licence - such instances of suspension should be followed by proceedings, including issue of chargesheet within the...

  3. Suspension of Customs Broker License - restricted goods - As the mandatory documents could not be arranged in time, the Customs Broker has advised the importer to file...

  4. The document outlines provisions regarding customs bonds and bank guarantees. Key points from the legal analysis: The obligor must comply with all provisions of the...

  5. Interim suspension of the operation of Customs Broker's License - As the respondents could able to establish factually that the offence report was communicated to the...

  6. Revocation of Customs Broker License - Overvaluation and misdeclaration with intent to claim drawback under section 75 of Customs Act, 1962 - The tribunal acknowledged...

  7. Seeking revocation of suspension of the Customs license - execution of fake export through Land Customs Station - the Tribunal found that the continuous suspension of...

  8. Breach of condition of Foreign Trade Policy (FTP) - A decision on the contractual breach of obligation entered into in relation to schemes under the Foreign Trade Policy...

  9. Suspension of Customs Broker License - over-valuation of ‘rough diamonds/precious stones’ - the gap of more than a year since the alleged overvaluation was attempted,...

  10. Substitution of new sections 58, 58A and 58B for section 58 of Customs Act, 1962 - Licensing of private warehouses- Licensing of special warehouses - Cancellation of...

  11. Suspension of Customs Broker License - Deemed Suspension or automatic suspension? - There is no existence of any provision of “Deemed Suspension” or “automatic...

  12. Substitution of new sections 58, 58A and 58B for section 58 of Customs Act, 1962 - Licensing of private warehouses- Licensing of special warehouses - Cancellation of...

  13. Suspension of CHA licence - If licence got renewed during continuation of suspension, the continuation of suspension is not legally sustainable - AT

  14. Manufacture and Other Operations in Warehouse (no. 2) Regulations, 2019

  15. Manufacture and Other Operations in Warehouse Regulations, 2019

 

Quick Updates:Latest Updates