Statutory appeal under CHA licensing regulations held unavailable to Revenue against restoration of a customs broker licence.

The CHA Licensing Regulations, 1984 were treated as a self-contained code, and the Tribunal examined whether the Revenue could invoke Section 129A of the Customs Act, 1962 against a Commissioner's order under Regulation 23(7) restoring a CHA licence after acceptance of the enquiry officer's report. On the scheme of the regulations and the limited scope of the statutory appellate remedy, the Tribunal held that the department had no such right of appeal in the manner attempted. The Revenue's appeal was therefore not maintainable.

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Issues: Whether the Revenue's appeal was maintainable against the Commissioner's order passed under Regulation 23(7) of the CHA Licensing Regulations, 1984.

Analysis: The appeal challenged the Commissioner's order restoring the CHA licence after acceptance of the enquiry officer's report. The Tribunal examined the scheme of the CHA Licensing Regulations and the scope of appeal under Section 129A of the Customs Act, 1962. Relying on the settled position that the regulatory scheme is self-contained and that the statutory right of appeal against such orders is not available to the department in the manner sought, the Tribunal held that the Revenue could not invoke the appellate jurisdiction in this case.

Conclusion: The Revenue's appeal was held not maintainable.

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