Case of Commissioner of Customs vs Ganesh Benzoplast Limited, SC Judgement Dated 14th August 2025. The Revenue had alleged violations, including the storage of non-bonded goods, non-reporting of expired bonds, and a lack of proper audit trails. However, the CESTAT had previously set aside these penalties, noting that all of the company’s actions were conducted with explicit permissions from customs authorities and under their supervision. The Bombay High Court affirmed the same, stating that no substantial question of law existed to challenge the CESTAT’s factual findings. SC affirmed the judgments, reinforcing that penalties and fines cannot be imposed when a company operates in accordance with permissions granted by the very authority.