https://www.taxtmi.com/caselaws?id=799581 Regulation 3(2)(c) of the Private Warehouse Licensing Regulations, 2016 disqualifies an applicant only where it has been penalised for an offence under the Customs Act, rather than merely subjected to a civil monetary penalty for a customs contravention. Customs offences fall within the criminal-offence framework, distinct from civil adjudication of contraventions. Disclosure of pending customs matters does not itself establish disqualification, particularly where the prescribed antecedent-verification procedure has not been shown to be followed. Rejection of a private bonded warehouse licence solely on prior customs adjudication proceedings is therefore legally unsustainable. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 24 Sep 2026 08:27:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799581 Regulation 3(2)(c) of the Private Warehouse Licensing Regulations, 2016 disqualifies an applicant only where it has been penalised for an offence under the Customs Act, rather than merely subjected to a civil monetary penalty for a customs contravention. Customs offences fall within the criminal-offence framework, distinct from civil adjudication of contraventions. Disclosure of pending customs matters does not itself establish disqualification, particularly where the prescribed antecedent-verification procedure has not been shown to be followed. Rejection of a private bonded warehouse licence solely on prior customs adjudication proceedings is therefore legally unsustainable. Case-Laws Customs Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799581