https://www.taxtmi.com/caselaws?id=784586 The dominant issue was whether the Commissioner could cancel private bonded warehouse licences and MOOWR permission under s.58B of the Customs Act on grounds that the unit did not meet "private warehouse" requirements and that the activities were allegedly impermissible. CESTAT held that post-Finance Act, 2016, a licence issued under s.58 cannot be cancelled merely because it was allegedly wrongly granted; s.58B permits cancellation only upon contravention of the Act, Rules, or licence conditions, and no such violation was alleged or proved. It further held that neither the Act nor MOOWR, 2019 authorises cancellation based on the nature of goods warehoused or the stated operational objections. The cancellation orders were set aside and the appeal was allowed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Thu, 08 Jan 2026 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784586 The dominant issue was whether the Commissioner could cancel private bonded warehouse licences and MOOWR permission under s.58B of the Customs Act on grounds that the unit did not meet "private warehouse" requirements and that the activities were allegedly impermissible. CESTAT held that post-Finance Act, 2016, a licence issued under s.58 cannot be cancelled merely because it was allegedly wrongly granted; s.58B permits cancellation only upon contravention of the Act, Rules, or licence conditions, and no such violation was alleged or proved. It further held that neither the Act nor MOOWR, 2019 authorises cancellation based on the nature of goods warehoused or the stated operational objections. The cancellation orders were set aside and the appeal was allowed. Case-Laws Customs Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784586