2026 (2) TMI 551 - AT - Customs

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, ... Maintainability of appeal u/s 129A - scope of adjudicating authority - regulatory scheme under Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 - representation to Chief Commissioner under regulation 13(2) - exclusivity of remedies provided by subordinate regulations - HELD THAT:- In the present case, the Commissioner while revoking the registration of the appellant and forfeiting the security amount and also imposing penalty did not take any decision under the provisions of the Customs Act, as such a decision was taken under the provisions of the 2010 Regulations. It is, therefore, clear that an appeal will not lie to the Tribunal against an order passed by the Commissioner under regulation 13(1) of the 2010 Regulations. In this connection, it would also be pertinent to refer to the Customs Brokers Licensing Regulations, 2018 [the 2018 Regulations], which have been framed under section 146(2) of the Customs Act. Under Regulation 19 of the 2018 Regulations, a Customs Broker or a F-Card holder who is aggrieved by any order passed by the Principal Commissioner of Customs or Commissioner of Customs under Regulation 16 or Regulation 17 may prefer an appeal under section 129A of the Customs Act to this Tribunal. It, therefore, clearly transpires that if an appeal by a Customs Broker could be filed under section 129A of the Customs Act, there was no necessity of providing in regulation 19 of the 2018 Regulations that an appeal can be filed before the Tribunal under section 129A of the Customs Act. The appeal is a creature of the Statute and it can be filed only if the Statute permits. In the present case, as noticed above, 2010 Regulations do not permit of an appeal to be filed before the Tribunal even otherwise. Section 129A of the Customs Act does not provide for an appeal to the Tribunal against an order passed by the Commissioner revoking the courier registration. Tribunal in Pacific Express vs Principal Commissioner of Customs (DZ), New Delhi- [2025 (9) TMI 1064 - CESTAT NEW DELHI]. The Division Bench clearly held that appal against an order revoking the courier registration under the provisions of 2010 Regulations does not lie to this Tribunal under section 129A of the Customs Act. The appeal under section 129A of the Customs Act by the Authorized Courier is, therefore, not maintainable. It is, accordingly, 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.