2026-VIL-25-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs – Cancellation of Private bonded warehouse license, Manufacture and Other Operations in Warehouse (MOOWR) license - Appellant was granted private bonded warehouse licenses and MOOWR licenses for two of its mining locations. The Principal Commissioner of Customs later cancelled these licenses under Section 58B of the Customs Act, 1962 - Whether the Principal Commissioner had the power to cancel the private bonded warehouse licenses and MOOWR licenses granted to the appellant - HELD - The Principal Commissioner did not have the power to cancel the private bonded warehouse licenses and MOOWR licenses granted to the appellant. After the amendments made by the Finance Act, 2016, the Commissioner can cancel a private bonded warehouse license issued under Section 58 only if the licensee contravenes any provision of the Act or the rules or regulations made thereunder or breaches any of the conditions of the license. In this case, there was no allegation of any violation by the appellant - Further, the MOOWR Regulations do not empower the Commissioner to review his own decision to grant permission under Section 65 and withdraw the permission. Once a license is issued by the Commissioner for mining operations, the MOOWR Regulations do not authorize him to review his own decision and withdraw the permission - The impugned orders cancelling the private bonded warehouse licenses and MOOWR licenses of the appellant are set aside and the appeals are allowed
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