https://www.taxtmi.com/caselaws?id=756567 CESTAT NEW DELHI allowed the appeal and set aside the Commissioner's order dated 17.08.2023 cancelling the Special Bonded Warehouse License under section 58B of the Customs Act 1962. The tribunal held that the Additional Commissioner's order dated 24.01.2022 imposing penalty under section 117 for contravention of section 46 did not constitute penalisation for an offence under the Customs Act, distinguishing between penalty for contravention and penalty for offence. The appellant's undertaking that he had not been penalised for an offence was therefore correct, making the license cancellation unsustainable. en-us Wed, 31 Jul 2024 00:00:00 +0530 Tue, 06 Aug 2024 07:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756567 CESTAT NEW DELHI allowed the appeal and set aside the Commissioner's order dated 17.08.2023 cancelling the Special Bonded Warehouse License under section 58B of the Customs Act 1962. The tribunal held that the Additional Commissioner's order dated 24.01.2022 imposing penalty under section 117 for contravention of section 46 did not constitute penalisation for an offence under the Customs Act, distinguishing between penalty for contravention and penalty for offence. The appellant's undertaking that he had not been penalised for an offence was therefore correct, making the license cancellation unsustainable. Case-Laws Customs Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756567