https://www.taxtmi.com/caselaws?id=754064 CESTAT Bangalore allowed the appeal and set aside the Commissioner's order cancelling the Special Warehouse Licence. The appellant operated a duty-free shop at Trivandrum International Airport and relocated to larger premises within 15 days of original allocation without amending the licence. The tribunal found no illegality as goods were stored and removed under customs supervision throughout. Re-warehousing certificates confirmed all entries and exits occurred with customs officers' knowledge. The tribunal directed the Commissioner to restore the original licence and consider amending it to incorporate the new 154 sq. mtr. premises in accordance with law. en-us Fri, 14 Jun 2024 00:00:00 +0530 Mon, 17 Jun 2024 08:44:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754064 CESTAT Bangalore allowed the appeal and set aside the Commissioner's order cancelling the Special Warehouse Licence. The appellant operated a duty-free shop at Trivandrum International Airport and relocated to larger premises within 15 days of original allocation without amending the licence. The tribunal found no illegality as goods were stored and removed under customs supervision throughout. Re-warehousing certificates confirmed all entries and exits occurred with customs officers' knowledge. The tribunal directed the Commissioner to restore the original licence and consider amending it to incorporate the new 154 sq. mtr. premises in accordance with law. Case-Laws Customs Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754064