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Issues: Whether an appeal under Section 129A of the Customs Act, 1962 is maintainable against an Order-in-Original passed by the Commissioner of Customs under Regulation 13(1) of the Courier Imports and Exports (Clearance) Regulations, 2010, notwithstanding the availability or availing of representation before the Chief Commissioner under Regulation 13(2) of those Regulations.
Analysis: The Order-in-Original revoking the appellant's authorisation as a courier, forfeiting the security deposit and imposing penalty was passed by the Commissioner of Customs while exercising adjudicatory powers under the statutory scheme framed under the Customs Act, 1962. The existence of a representation remedy before the Chief Commissioner under Regulation 13(2) does not displace the appellate remedy provided by Section 129A against an order of the adjudicating authority. The issue was distinguished from a challenge to an order passed by the Chief Commissioner under Regulation 13(2), and the view that the appeal remains maintainable was adopted.
Conclusion: The appeal under Section 129A of the Customs Act, 1962 was held to be maintainable and the contrary view of the Tribunal was set aside.