Duty Admittance Before Settlement Commission not Justify Denial of Warehouse License Renewal

Flemingo DFS Pvt. Ltd. Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that non-renewal of Private Bonded Warehouse license alleging settlement of disputes and admission of duty liability before Settlement Commission is unjustified. As post settlement, immunity is granted to the assessee from fine, penalty and prosecution under Customs Act and any other Central Act.

Facts- The appellant, M/s. Flemingo DFS Pvt. Ltd, which runs a chain of Duty-Free Shops, was

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