Appeal under Section 129A against revocation and security forfeiture under courier regulations held not maintainable; internal representation remedy applies

An order revoking courier registration and forfeiting security under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 is governed by the regulations' internal remedy via representation to the Chief Commissioner under Regulation 13(2); such orders arise from delegated regulatory power and are not orders under the Customs Act for which an appeal lies under Section 129A, and the Commissioner's order merged into the Chief Commissioner's decision. Consequently, an appeal to the Tribunal under Section 129A against the Commissioner's revocation and forfeiture order is not maintainable and was dismissed.

---

---

Issues: (i) Whether an appeal under Section 129A of the Customs Act, 1962 lies to the Tribunal against an order of the Commissioner of Customs revoking registration and forfeiting security under Regulation 13(1) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010.

Analysis: Regulation 13(1) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 provides for revocation of registration and forfeiture of security by the Commissioner of Customs, and Regulation 13(2) provides a specific representation remedy to the Chief Commissioner of Customs. Section 129A of the Customs Act, 1962 permits appeals to the Tribunal from decisions or orders passed by a Commissioner of Customs acting as an adjudicating authority under the Customs Act. The Commissioner's order in the present case was taken under the 2010 Regulations issued under Section 157 of the Customs Act and not under provisions of the Customs Act itself. The regulations provide an internal statutory remedy by representation to the Chief Commissioner, and Section 129A does not extend to orders under the 2010 Regulations. The Commissioner's order also stood merged in the decision of the Chief Commissioner on the representation under Regulation 13(2), which is not made appealable to the Tribunal under Section 129A.

Conclusion: The appeal under Section 129A of the Customs Act, 1962 against the Commissioner's order under Regulation 13(1) of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 is not maintainable; the appeal is dismissed.

---