Section 58A. Licensing of special warehouses

Judgments on Section 58A

• Flemingo Dutyfree Shop Pvt. Ltd. vs Kolkata-Admn Airport — CESTAT, 24 Jun 2026. Under paragraph 11 of Circular No. 32/2016-Cus read with Regulation 3(e) of the Special Warehouse Licensing Regulations, 2016, the hours of customs supervision actually availed—not the number of days—are determinative,…
• Mumbai Travel Retail Private Limited vs Mumbai-Air Cargo Import — CESTAT, 9 May 2025. A monetary penalty under Section 112(a) of the Customs Act for a wrong claim of exemption is a civil contravention, not a penalty 'for an offence under the Customs Act' within Regulation 3(2)(c) of the Special Warehouse…
• Frigorifico Allana P Ltd vs Commissioner Of Customs-Nhava Sheva-I — CESTAT, 28 Jun 2024. Breach of conditions appended to a warehouse licence may warrant cancellation of the licence but not penalty under section 117, because imposition of penalty is in the realm of statutory enactment only and regulation 12…
• M/S Bisco Limited Through Its Managing… vs Commissioner Of Customs And Central Excise — Supreme Court of India, 20 Mar 2024. Goods kept outside a bonded warehouse but within the premises under a proper officer's permission under Section 64(d), which is never cancelled or revoked, are not 'improperly or unauthorisedly removed' under Sections…
• Zaveri And Co.Pvt.Ltd vs Assistant Commissioner Of Customs — Gujarat High Court, 24 Feb 2026. Even where two sets of regulations contain pari materia provisions, penalty proceedings founded on regulations inapplicable to the licence actually held — here, the Warehouse Regulations, 2016 instead of the Special…
• Kundan Care Products Ltd vs Commissioner Of Customs-New Delhi Acc… — CESTAT, 31 Jul 2024. A penalty imposed under section 112 of the Customs Act for 'contravention' of statutory provisions is not a penalization for an 'offence', since offences and penalties are distinct categories; therefore, a licensee who…
• Plus Max Duty Free Pvt Ltd vs Commissioner Of Customs (Preventive)… — CESTAT, 14 Jun 2024. Where goods are deposited in and removed from a shifted special warehouse under the supervision and with the knowledge of Customs officers, mere failure to amend the licence for the new premises does not justify…
• Flemingo Travel Retail Ltd vs Commissioner Of Cgst & Central… — CESTAT, 10 Feb 2022. Duty free shops situated beyond the immigration/customs channel at international airports are beyond the customs frontiers of India and constitute non-taxable territory, so tax collected thereon without authority in the…
• Union Of India vs Flemingo Duty Free Shop Private Limited — Madras High Court, 30 Mar 2021. No appeal need be preferred — and an appellate court will not interfere — where the tax effect is revenue neutral, without prejudice to the authorities' liberty to verify whether the exercise is in fact revenue neutral…
• Belapur vs Flemingo Airport Retail Pvt Ltd — CESTAT, 24 Oct 2019. Sale of goods by an airport outlet in the Security Hold Area of the international departure terminal to outgoing international passengers is an export under the Customs Act, 1962 — the seller is the 'exporter' under…
• A-1 Cuisines Private Limited, Through… vs Union Of India, Through Secretary, Ministry Of Finance — Bombay High Court, 28 Nov 2018. Transactions at duty free shops located beyond the immigration counter at international airports are deemed to take place beyond the customs frontiers of India, but this benefit does not extend to shops in a domestic…
• M/S G N Enterprise Through Its Sole Proprietor Nilesh Bhanushali vs Deen Dayal Port Trust Through The… — Gujarat High Court, 19 Mar 2025. An allottee who, under the terms of the licence/allotment agreement, undertakes to obtain all statutory approvals bears the risk and delay of securing them, and resulting loss of business is not a valid ground to compel…