CESTAT Chandigarh quashes Wine Warehouse License Cancellation

Ajay Wines & Spirits Vs Principal Commissioner of Customs (CESTAT Chandigarh) Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chandigarh has ruled that the cancellation of a public bonded warehouse license for wine stock discrepancies was an overly harsh penalty. While upholding a penalty of Rs. 4 lakhs imposed under Section 117 of the Customs Act, 1962, the Tribunal set aside the Principal Commissioner of Customs, Ludhiana’s decision to revoke the license of Ajay Wines & Spirits. Background of the Case The appeal stemmed from an order dated May 21, 2025, issued by t...