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2014 (1) TMI 583

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....rcising the powers under Regulation 21 of Customs House Agent Licensing Regulations, 2004. By the said order, Commissioner of Customs prohibited the appellants from transacting the business in Pipavav Custom Station with immediate effect. The appellant approached Hon'ble Gujarat High Court by filing a Special Civil Application and the Hon'ble High Court directed the Commissioner to give an opportunity to the appellants to present their case and to consider the representation and pass a fresh order. In accordance with the directions of Hon'ble Gujarat High Court, the impugned order dated 22-10-2011 has been passed. In this order also, the Commissioner of Customs, Jamnagar has taken the same view and has prohibited the appellant from performi....

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....ch activities; in such a situation, obviously the Custom House Agent was not at all at fault and employees had indulged in such activities not during the course of their employment and therefore, such responsibility on the Custom House Agent also cannot be fixed in this case and therefore, the Commissioner had acted in excess of his jurisdiction in prohibiting Custom House Agent from performing his function in or whole of the custom station; it was also submitted that the observations of the Commissioner that the regular licensing authority would take the decisions also is not coming out of the records since, even though more than six months are over, no action has been initiated by the Tuticorin Custom House in respect of the Custom House ....

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....ot able to consider the submissions made by the learned counsel for the appellants. At this juncture, the learned counsel sought to distinguish the present case from the decision in the case wherein the Division Bench had rendered the decision by submitting that the impugned order was passed in terms of the directions of the Hon'ble Gujarat High Court and was a speaking order after giving reasonable opportunity to the appellant and therefore, the Tribunal gets jurisdiction and appeal becomes maintainable. I am unable to see and appreciate how a decision which was an administrative decision earlier becomes an appealable order just because of another order is passed in terms of the directions of the Hon'ble High Court requiring the Commission....