2025-VIL-466-GUJ-CU
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CUSTOMS High Court Cases

Customs – Rejection of application for Private Warehouse License - Petitioner filed an application for obtaining a private bonded warehouse license under the Customs Act. The application was rejected by the respondent authorities on the ground that the petitioner has been penalized for offences under the Customs Act, Central Excise Act, and the Finance Act as per the provisions of para 3(2)(c) of the Private Warehouse Licensing Regulations - Whether the rejection of the petitioner's application for private warehouse license on the ground of pending litigation and alleged offences under indirect tax laws is justified – HELD - The pending litigations against the petitioner do not involve any offences under the Customs Act, Central Excise Act or GST Act, but only contraventions or breaches of the general provisions of these Acts. There is a distinction between "contravention" and "offence" under the law. The petitioner or its officers have not been penalized for any offence under the relevant indirect tax laws - the provisions of para 3(2)(c) of the Regulations, which preclude issuance of license if the applicant has been penalized for an offence, are not attracted in the present case as the pending litigations involve only contraventions and not offences. The impugned orders rejecting the petitioner's application is quashed and the respondents are directed to issue the license under the provisions of the Regulation as prayed for by the petitioner if further conditions are fulfilled except para 3(2)(c) of the Regulation - The petition is allowed
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