https://www.taxtmi.com/caselaws?id=780341 CESTAT allowed the appeal in part, holding that the one-year warehousing period was effectively extended due to the SC suo motu order issued during the COVID period, and directed remission of duty and interest under Section 23 of the Customs Act in respect of the balance warehoused goods. The tribunal found no merit in the adjudicating authority's denial of remission. A general penalty under Section 117 was maintained but reduced in the interest of justice to Rs.25,000. en-us Tue, 05 Aug 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780341 CESTAT allowed the appeal in part, holding that the one-year warehousing period was effectively extended due to the SC suo motu order issued during the COVID period, and directed remission of duty and interest under Section 23 of the Customs Act in respect of the balance warehoused goods. The tribunal found no merit in the adjudicating authority's denial of remission. A general penalty under Section 117 was maintained but reduced in the interest of justice to Rs.25,000. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780341