Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether an appeal lies to the Tribunal against an order of suspension or cancellation of a Customs House Agent's licence passed by the Collector under Regulation 21 of the Customs House Agents Licensing Regulations, 1984.
Analysis: Section 146 of the Customs Act, 1962 authorises the framing of regulations governing Customs House Agents, including suspension and cancellation of licence and appeals. The definition of "adjudicating authority" in Section 2(1) is wide enough to cover any authority competent to pass an order or decision under the Act, excluding only the specified authorities. An order passed by the Collector under the licensing regulations is not merely executive in character; it is made in the course of determining the right of the licence holder to continue business and is therefore quasi-judicial. The omission of an appeal clause in the 1984 Regulations, when such a provision existed in the earlier regulations, indicates that the statutory appellate forum under Section 129A(1)(a) was intended to operate. Since the Collector acts as an adjudicating authority under the Act, the appeal mechanism under the Customs Act is attracted.
Conclusion: The appeal is maintainable before the Tribunal, and the order of suspension or cancellation under Regulation 21 is appealable under Section 129A(1)(a) of the Customs Act, 1962.
Final Conclusion: The statutory appellate remedy under the Customs Act governs orders passed by the Collector in licence suspension matters under the regulations, and the Tribunal is the competent forum to hear such appeals.
Ratio Decidendi: Where the Collector passes an order under customs licensing regulations as an authority competent to decide rights under the Act, the order is one of an adjudicating authority and is appealable under the Act's general appellate provision notwithstanding the absence of a separate appeal clause in the regulations.