https://www.taxtmi.com/caselaws?id=787294 Application of the Warehouse (Custody and Handling of Goods) Regulations, 2016 rather than the Special Warehouse (Custody and Handling of Goods) Regulations governing a special warehouse licence was treated as an error in law, rendering the proceedings and penalty premised on the wrong regulatory framework unsustainable and set aside. Independently, initiation of proceedings after an almost five year delay following licence surrender, non supply of the audit report relied upon in the show cause notice, and absence of justification for the penalty quantum constituted procedural unfairness, vitiating the penalty order and justifying quashing rather than remand. en-us Tue, 24 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787294 Application of the Warehouse (Custody and Handling of Goods) Regulations, 2016 rather than the Special Warehouse (Custody and Handling of Goods) Regulations governing a special warehouse licence was treated as an error in law, rendering the proceedings and penalty premised on the wrong regulatory framework unsustainable and set aside. Independently, initiation of proceedings after an almost five year delay following licence surrender, non supply of the audit report relied upon in the show cause notice, and absence of justification for the penalty quantum constituted procedural unfairness, vitiating the penalty order and justifying quashing rather than remand. Case-Laws Customs Tue, 24 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787294