Departmental appeal under Customs licensing regulations not maintainable against order dropping proceedings against a Customs House Agent.

Under the Customs House Agents Licensing Regulations, 1984, the departmental appeal was held to be unavailable against an order dropping proceedings against a Customs House Agent. Regulation 23 gave a right of appeal only to a Customs House Agent aggrieved by a decision or order under the regulatory scheme, while sections 129D and 129A of the Customs Act, 1962 did not extend departmental appellate power to orders passed under the Regulations or to revocation or dropping of proceedings under them. In the absence of a specific enabling provision, the Revenue could not maintain the appeal.

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Issues: Whether the Revenue's appeal was maintainable against an order dropping proceedings against a Customs House Agent under the Customs House Agents Licensing Regulations, 1984.

Analysis: Regulation 23 of the Customs House Agents Licensing Regulations, 1984 provided an appeal only to a Customs House Agent aggrieved by a decision or order passed under the regulatory scheme. Section 129D of the Customs Act, 1962 enabled departmental appeal only against orders passed by the Commissioner under the Act, and not against orders passed under the Regulations. Section 129A of the Customs Act, 1962 also contemplated appeal from decisions or orders of the Commissioner acting as an adjudicating authority, which did not extend to revocation or dropping of proceedings under the Regulations. In the absence of any specific provision authorising the department to appeal against such an order, the appeal could not be entertained.

Conclusion: The Revenue's appeal was not maintainable and was dismissed.

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