https://www.taxtmi.com/caselaws?id=770777 Gujarat HC allowed petitioner's application for private warehouse license under section 58 and manufacturing permission under section 65 of Customs Act, 1962. Court distinguished between "contravention" and "offence," holding that pending litigation for contraventions cannot be considered offences under para 3(2)(c) of regulations. Respondents incorrectly rejected applications citing pending cases under Customs Act, Central Excise Act, and GST Act without establishing actual offences. Court quashed rejection orders and directed license issuance within two weeks if other conditions fulfilled. en-us Thu, 03 Apr 2025 00:00:00 +0530 Mon, 12 May 2025 18:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770777 Gujarat HC allowed petitioner's application for private warehouse license under section 58 and manufacturing permission under section 65 of Customs Act, 1962. Court distinguished between "contravention" and "offence," holding that pending litigation for contraventions cannot be considered offences under para 3(2)(c) of regulations. Respondents incorrectly rejected applications citing pending cases under Customs Act, Central Excise Act, and GST Act without establishing actual offences. Court quashed rejection orders and directed license issuance within two weeks if other conditions fulfilled. Case-Laws Customs Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770777