2014 (6) TMI 157

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....Shri P. Arul, JDR 1. Heard both sides. 2. Shri P. Arul, learned DR, at the outset raises a preliminary objection that since this is a case of non-renewal of the CHA Licence by the jurisdictional Commissioner under Regulation 11 of the CHALR, 2004,  o appeal lies against such renewal and that CESTAT does not have jurisdiction to hear an appeal against such non renewal.In support of his a....

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....san (supra) specifically holding that no appeal lies against an order rejecting an application for renewal of CHA licence. In view of the said decision of the Hon'ble Bombay high court , which has also referred to a similar judgment of the Hon'ble Calcutta high court in M.Dutta Agency vs Commissioner of Customs-1998(101) ELT 581(cal),no appeal lies against the impugned order and hence t he same ca....