ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 09.07.2025
CESTAT Mumbai Set Aside the Confiscation and Penalties in Warehousing Dispute
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai set aside the confiscation of goods and penalties imposed on Akshay Logistics, a licensed public warehouse operator under Section 57 of the Customs Act, 1962.
This decision not only provides relief to the appellant but also offers critical judicial interpretation on warehousing compliance, penalty provisions, and the scope of customs powers in bonded warehousing operations.
Background of the Case
The dispute arose after customs officials visited the appellantβs premises between 28 August and 5 September 2023, alleging various infractions including improper storage and violation of warehousing conditions. This led to the confiscation of goods worth βΉ9.36 crores under Section 111(j) and imposition of penalties under Sections 112 and 117 of the Customs Act, 1962.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Mumbai
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