No Confiscation/Fine for Non-Bonded Goods storage in Bonded Warehouse with Customs Dept. Permission

Ganesh Benzoplast Limited Vs Commissioner of Customs (CESTAT Mumbai)

In the case of Ganesh Benzoplast Limited Vs. Commissioner of Customs (CESTAT Mumbai), the impugned order dated 08.01.2024 invoked Section 111(h) and 111(j) for confiscation of goods and imposition of redemption fine on the appellants. However, the provisions of Section 111(h) were found inapplicable as the appellants had obtained permission for their activities within the bonded area. Similarly, Section 111(j) did not apply as the goods were not prohibited for importation, and the appellants had obtained due permi

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