TaxTMI 
TaxTMI 
2016 (1) TMI 878
X X X X Extracts X X X X
X X X X Extracts X X X X
....icense was operational, resigned on 6.6.2012. As the company could not employ another Regulation 8/9 qualified person for some time,the Commissioner made the license inoperative on 22.1.2013. As the CB license expired on 31.12.2013 and the company could appoint another qualified Regulation 9 person and informed the Customs on 4.3.2014 only, the Commissioner vide impugned order dt. 24.7.2014 rejected the request of the appellant to renew the License. It was held by the Commissioner that the appointment of the new person was done on 1.3.2014 when the License was nonest. Commissioner also held that no case was made out for renewal of license under Regulation 9(2) of CBLR 2013, because the performance of the licensee was not satisfactory on acc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... suspension or revocation of the license under Regulation 20. 4. We have carefully considered the contentions of both sides. As the AR has questioned the maintainability of the appeal, we may first take up this issue. We find that Section 146 (2) of the Customs Act provides that the Board may make Regulations in respect of Custom House Agent and in particular Section 146(2) (f) states that such regulations made provide for appeals against an order of suspension or revocation. The regulations are a self contained code for the operation of Custom House Agents. In the present case, the appeal relates to renewal of a license which is a administrative matter dealt with by the Commissioner. This case does not fall under the Regulation 9(2) for r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....revocation. If recourse to the general power of an appeal under Section 129A was intended by Parliament to be available in disciplinary matters involving CHAs, there was no necessity of including a provision such as that which is contained in Section 146(2)(f). The provisions of Section 129A have to be harmoniously construed with those of Section 146. There is no question, in our view, of there being any inconsistency between the two statutory provisions. Similarly there is no repugnancy between the provisions of Regulation 22(8) and Section 129A. Section 146 operates in a field different from Section 129A. Section 146 governs the licensing of CHAs and contemplates the making of regulations governing all aspects of the licensing of CHAs inc....