Section 71. Goods not to be taken out of warehouse except as provided by this Act

Judgments on Section 71

• Larsen And Toubro Limited vs Ahmedabad — CESTAT, 5 Dec 2024. A curative amendment to a Section 58 bonded warehouse licence operates retrospectively from the date of the original licence where the department had full knowledge of the practice, the goods were not diverted, and…
• 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…
• Sundaresh Bhatt vs Central Board Of Indirect Taxes And… — Supreme Court of India, 26 Aug 2022. Once the Adjudicating Authority (NCLT) approves the Liquidator's decision to sell the movable/immovable assets of the corporate debtor in liquidation by adopting a particular mode of sale, there is no provision in the…
• Veetech Infoline Private Limited vs The Additional Commissioner Of Customs — Karnataka High Court, 24 Nov 2025. A cryptic, non-speaking adjudication order that reiterates a previous order without application of mind or cogent reasons violates principles of natural justice, and such violation permits writ interference under…
• Akshay Logistics vs Commissioner Of Customs-Nhava Sheva-I — CESTAT, 7 Jul 2025. Confiscation under section 111(j) fails unless the goods are established to have been removed from the warehouse after bonding without the proper officer's permission or in breach of its terms, and minor, rectified…
• Nuance Group (India) Pvt Ltd vs The Principal Commissioner Customs… — CESTAT, 10 Jan 2024. A duty-free shop/private bonded warehouse licensee who clears warehoused goods or fails to duly account for them in violation of the licence, bond and prescribed procedures is liable under Section 72 to pay the full…
• 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…
• 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…
• Al Amin Exports vs Commssioner Of Central Excise… .Opponent — Gujarat High Court, 27 Jan 2014. A mere assertion that the appeal has an excellent case on merits, without pleading and proving undue hardship, does not justify complete waiver of pre-deposit under Section 129E, as an arguable point in appeal is not…
• (Ii) U. B. Venkatesh, Managing Director vs The Commissioner Of Customs — CESTAT, 1 Jul 2011. Where duty-free import benefits under a notification are availed by assessment to nil rate of duty and its conditions are violated, the resultant short levy must be demanded under Section 28(1) of the Customs Act, and…
• Sri Vishnupriya Industries Ltd. (In… vs Superintendent Of Central Excise And Customs — Andhra HC (Pre-Telangana), 3 Sep 2004. A detention and sale of warehoused goods under Section 72(2) of the Customs Act without a proper demand under Section 72(1) and notice to the owner is non est and void ab initio, and where no sale has been effected…