1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Tribunal clarifies appeal jurisdiction under CHALR 2004, emphasizes adherence to specific provisions.</h1> The Tribunal held that the appeal against the order passed by the Commissioner under Regulation 21 of the CHALR 2004 was not maintainable based on ... Stay Petition - Appeal against order passed under regulations 21 of the CHALR 2004 - Held that:- The appeal before this Tribunal is maintainable against the order passed by the Commissioner under Regulation 20 or 22. Therefore, the appeal against the order passed under Regulation 21 of CHALR, 2004, is not maintainable. In favour of revenue Issues:1. Maintainability of appeal against the order passed by the Commissioner of Customs under Regulations 21 of the CHALR 2004.2. Opportunity of being heard not provided by the licensing authority while passing the impugned order.Analysis:1. The appellants appealed against the order by the Commissioner of Customs (General), Mumbai under Regulations 21 of the CHALR 2004. They also filed a stay application, which was listed for an early hearing. However, the application for early hearing was dismissed as infructuous since the stay application was also listed for the same day. The Licensing authority did not provide an opportunity of being heard while passing the impugned order, which the appellant's counsel argued made the order unsustainable. On the other hand, the Learned AR contended that as per Regulation 22(8) of the CHALR 2004, the appeal may not be maintainable before the Tribunal. The Tribunal examined Regulation 22(8) and concluded that an appeal against the order passed under Regulation 21 of CHALR 2004 is not maintainable, agreeing with the submission made by the Learned AR.2. The Tribunal considered the submissions and the provisions of Regulation 22(8) of the CHALR 2004. The regulation states that any Customs House Agent aggrieved by a decision or order passed under Regulation 20 or sub-regulation (7) of Regulation 22 may prefer an appeal to the Customs, Central Excise and Service Tax Appellate Tribunal. Upon perusal of this provision, the Tribunal found that the appeal before them is maintainable against orders passed under Regulation 20 or 22, but not under Regulation 21 of CHALR 2004. Consequently, the appeal against the order passed under Regulation 21 was deemed not maintainable, and the stay application was disposed of accordingly.In conclusion, the Tribunal held that the appeal against the order passed by the Commissioner under Regulation 21 of the CHALR 2004 was not maintainable based on the specific provisions outlined in Regulation 22(8). The decision highlighted the importance of understanding the regulatory framework governing appeals in such matters and provided clarity on the jurisdiction of the Tribunal in similar cases.