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Issues: Whether an appeal lay before the Tribunal under section 129A of the Customs Act, 1962 against an order passed by the Principal Chief Commissioner of Customs restoring courier registration while forfeiting security and imposing penalty under the Courier Regulations, 2010.
Analysis: The Tribunal followed its earlier view that section 129A of the Customs Act, 1962 permits appeals only from the specified decisions or orders of an adjudicating authority and does not extend to an order passed by the Principal Chief Commissioner in proceedings arising under the Courier Regulations, 2010. It held that the impugned action was taken under the regulatory framework, that the statute does not provide a direct appeal to the Tribunal against such an order, and that the appeal lies only where the enactment confers that remedy. The Tribunal also declined to follow the contrary single-member view and held that the cited High Court decision did not displace its earlier binding precedent.
Conclusion: The appeal was held to be not maintainable before the Tribunal and therefore dismissed.