Appellant's undertaking and declaration of not being penalized...

Appellant's undertaking and declaration of not being penalized under Customs Act or related laws was correct. Cancellation of Special Bonded Warehouse License u/s 58B and penalty u/s 117 of Customs Act were set aside. Relying on precedents, it was held that penalty imposed for contravention u/s 46 does not constitute an 'offence' under the Act. When two expressions are used in the same notification, different meanings must be assigned. The impugned order cancelling the license was unsustainable and the appeal was allowed.