Tribunal jurisdiction under customs licensing rules barred for appeals against Chief Commissioner orders under the appellate scheme.

The Customs House Agent Licensing Regulation, 1984 created a limited appellate structure in which the Chief Commissioner acted as the appellate authority against the Commissioner's order. The Tribunal held that this scheme did not permit a further appeal to CEGAT against an order passed by the Chief Commissioner under Regulation 8(2). Section 129A of the Customs Act was confined to specified orders of the Commissioner of Customs or Commissioner of Customs (Appeals) and did not extend to such Chief Commissioner orders. The appeal was therefore not maintainable before the Tribunal for want of jurisdiction.

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Issues: Whether an appeal lay to the Tribunal against an order of the Chief Commissioner passed under Regulation 8(2) of the Customs House Agent Licensing Regulation, 1984, and whether the Tribunal had jurisdiction to entertain such appeal.

Analysis: The appeal challenged an order of the Chief Commissioner made in exercise of appellate powers under Regulation 8(2) of the Customs House Agent Licensing Regulation, 1984. The Tribunal held that the regulatory scheme made the Chief Commissioner the appellate authority against the Commissioner's order and did not provide any further appeal to the Tribunal. Reference was made to Section 129A of the Customs Act, which confers Tribunal jurisdiction only over specified orders of the Commissioner of Customs or Commissioner of Customs (Appeals), and does not include an order passed by the Chief Commissioner under the said regulation.

Conclusion: The appeal was not maintainable before the Tribunal and was liable to be rejected for want of jurisdiction.

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