https://www.taxtmi.com/caselaws?id=774427 CESTAT Mumbai set aside penalties imposed under section 117 of Customs Act, 1962 against a public warehouse licensee for violations including improper stacking in non-bonded areas, failure to provide solvency certificates, inadequate camera coverage, and missing proper signage. The tribunal held that penalizing minor infractions that were subsequently rectified was inappropriate, noting the evolution of custodianship from statutory to nominated arrangements. The court found no justification for penalties under section 117 or invoking section 111(j), emphasizing that such pettifogging approach undermines the holistic customs engagement scheme. Appeal allowed. en-us Mon, 07 Jul 2025 00:00:00 +0530 Tue, 08 Jul 2025 17:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774427 CESTAT Mumbai set aside penalties imposed under section 117 of Customs Act, 1962 against a public warehouse licensee for violations including improper stacking in non-bonded areas, failure to provide solvency certificates, inadequate camera coverage, and missing proper signage. The tribunal held that penalizing minor infractions that were subsequently rectified was inappropriate, noting the evolution of custodianship from statutory to nominated arrangements. The court found no justification for penalties under section 117 or invoking section 111(j), emphasizing that such pettifogging approach undermines the holistic customs engagement scheme. Appeal allowed. Case-Laws Customs Mon, 07 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774427