2015 (11) TMI 1332

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....f Assistant Commissioner of Customs as an Inquiry Commissioner to inquire the case of Customs Broker M/s Unique Logistics Solutions (I) Pvt. Ltd. 2. On the preliminary query from the bench that whether appeal is maintainable under the impugned order, Shri C. Subba Reddy, Ld. Counsel for the appellant submits that the impugned order is an order passed by the Commissioner in the capacity of adjudicating authority under Customs Brokers Licensing Regulations, 2013. He submits that in terms of Sec. 129(A) of Customs Act, 1962, any person aggrieved by a decision or order passed by the Commissioner of Customs as an adjudicating authority may appeal to the Appellate Tribunal. The impugned order was passed by the Commissioner in the capacity of ad....

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....fficer. The order was addressed to said officers and the copy was marked to the appellant. This clearly shows that this order is only for information purpose to the appellant; however the order was issued to the officers and not to the appellant. Therefore, an administrative order appointing the Inquiry Officer and the Presenting Officer cannot be appealed against by the appellant. Ld. A.R. placed the reliance on the following judgment: Bose Enterprise & Another V/s. Union of India & Other WP No. 143 of 2010  GA No. 253 of 2011 dated 15th March, 2011 S.R. Sale & Co. V/s. Commissioner of Customs (General), Mumbai 2013 (295) ELT 653 (Bom.) 4. We have carefully considered the submissions made by both the sides. Today the matter is list....

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.... the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs." From the above Regulation 20(1), it can be seen that under the said provision, a notice shall be issued by Commissioner of Customs. In the present case also it is the notice in terms of Regulation 20(1) was issued and there is no provision under the said Regulation for passing any appealable order. Therefore, the Commissioner strictly following the Regulation 20(1) issued notice dated 24.04.2015 7. In view of the above position we are the vi....