TaxTMI 
TaxTMI 
2016 (3) TMI 379
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....als are directed against order of the Dy. Commissioner of Customs communicating order of the Commissioner by which application for New Customs Broker License have been rejected. These appeals were heard for maintainability that whether appeals against rejection of application for New Custom Broker Licence lies before this Tribunal or otherwise. 2. Shri Anil Balani, alongwith Shri A.K. Prabhakar, Ld. Counsels appeared for the appellants and argued on the matter of maintainability of appeal before this Tribunal. Shri Anil Balani submits that order of rejection of application of New Custom Broker Licence is an adjudication order and as per Section 129 A of Customs Act, 1962, any order passed by the Commissioner as Adjudicating Authority is ....
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..... Dera Bassi Division, Dera Bassi and others = 2013-TIOL-1016-HC-P&H-ST. (i) The Narasimha Mills Pvt Ltd. Vs. Commissioner of Central Excise (Apepals) and others. 3. Shri A.K.Prabhakar, Ld. Counsel for the appellant through his written submission submits that in the old regulation i.e. Custom House Agent Licensing Regulation (CHARL), 1984 there was provision that aggrieved person against order of the Collector of Customs may represent to the Central Board of Excise and Customs, therefore in the present provision under CBLR, 2013 even though it is presumed that no specific provision for appeal since in the present provision there is no representation lies before the Central Board of Excise, only remedy lies is appeal to this appellate ....
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....liance on the following judgments: (a) The Commissioner of Customs (Import) Custom House, Chennai Vs. M/s. N.T. Ramarao - 2015-TIOL-1557-HC-MAD-CUS. (b) A.S. Vasan & Sons Vs. Union of India [2009 (238) E.L.T. 217 (Bom.)] (c) A.S. Vasan & Sons Vs. Commissioner of Customs (General, Mumbai [2008 (230) E.L.T. 374 (Tri. Mumbai)]. (d) S.R. Sale & Co. Vs. Commissioner of Customs (General), Mumbai [2013 (295) E.L.T. 653 (Bom)]. (e) Tass Clearing Services P. Ltd. Vs. Commr. Of Cus. & C.Ex. Hyderabad-II [2009 (238) E.L.T. 671 (Tri. Bang.)] (f) G.P. Jaiswal Vs. Commr. Of Cus. Lucknow [2008 (226) E.L.T. 707 (Tri. Del.)]. 5. We have carefully considered the submissions made by both sides. 6. Without going into facts and merit of ....
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....ich a licence may be granted; (f) the circumstances in which a licence may be suspended or revoked, and (g) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeal may be filed.] From above Section 146 in particular clause (g) of sub-section (2), it is provided that the regulation which is made by the Board may provide for the appeals if any against order of suspension or revocation of licence. In the present case order is neither for suspension nor revocation of license, therefore under this provision of Section 146 there is no provision for appeal against rejection of application for New Custom House Broker. When we went through Custom Broker Regulation and appeal pr....
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....House Agent, pass such orders as he deems fit within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5). (8) Any Customs House Agent aggrieved by any decision or order passed under regulation 20 or sub-regulation (7) of regulation 22, may prefer an appeal under section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of section 129 of the Act. CUSTOMS BROKERS LICENSING REGULATIONS, 2013 21. Appeal by Customs Broker.- A Customs Broker, who is aggrieved by any order passed by the Commissioner of Customs under these regulations, may prefer an appeal under section 129....
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....Act, specific regulation was framed, the provision of said regulation will prevail over the general provisions under Section 129A. Legislator, while framing regulations very consciously given right only to Custom Broker for filing appeal as against terms "any person" provided under Section 129A. If "any person" is allowed to act under the Regulation then whole purpose of CBLR shall be redundant therefore we are of the view that when Regulation 21 of CBLR, 2013 and also Regulation 22(8) of CHALR, 2004 person has been specified who is eligible to file the appeal i.e. Custom House Agent/Custom Broker then any person other than such status holder is not eligible for filing appeal against any order. In the present case the appellants have applie....