https://www.taxtmi.com/caselaws?id=756777 CESTAT New Delhi allowed the appeal against cancellation of Private Bonded Warehouse License under section 58B of Customs Act, 1962. The appellant violated license conditions including wrong premises address, non-compliance with CBIC Circular No. 34/2019 regarding GST registration portal requirements, and non-submission of documents online. Despite no goods being imported or manufacturing activity for 9 months, the tribunal held violations were curable. Wrong address was deemed typographical error since correct address existed in IEC and GST records. Penalty reduced to Rs. 50,000 with license restoration upon payment and address correction. Personal penalties on individuals were set aside. en-us Tue, 06 Aug 2024 00:00:00 +0530 Thu, 08 Aug 2024 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756777 CESTAT New Delhi allowed the appeal against cancellation of Private Bonded Warehouse License under section 58B of Customs Act, 1962. The appellant violated license conditions including wrong premises address, non-compliance with CBIC Circular No. 34/2019 regarding GST registration portal requirements, and non-submission of documents online. Despite no goods being imported or manufacturing activity for 9 months, the tribunal held violations were curable. Wrong address was deemed typographical error since correct address existed in IEC and GST records. Penalty reduced to Rs. 50,000 with license restoration upon payment and address correction. Personal penalties on individuals were set aside. Case-Laws Customs Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756777