Penalty u/s. 114A since covered under regulation 3 (2) (c) hence License for Private Warehouse u/s. 58 not granted

Bhagwati Products Ltd Vs Commissioner of Customs (Pre.) (CESTAT Allahabad)

CESTAT Allahabad held that the case of imposition of penalty under section 114A of the Customs Act would be covered under regulation 3 (2) (c) and hence appellant is not eligible for grant of License for Private Warehouse under section 58 of the Customs Act.

Facts- The appellant had applied for grant of License for Private Warehouse under section 58 of the Customs Act. On scrutiny of documents, it was noticed that case is pending before appellant involving duty demand of Rs. 4,45,47,

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