TaxTMI 
TaxTMI 
2008 (4) TMI 55
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.... Customs House Agent's (CHA) licence. 2. Though not relevant for the purpose of this application, it may be mentioned that the applicant was allegedly involved in a case of over valuation of an export consignment containing PVS soles. It was alleged that he did not perform his duty as CHA with due diligence and in accordance with the CHA Licensing Regulations. He was given opportunity of hearing, and after considering his show cause the application for renewal was rejected. He came in appeal against the said order. 3. A Bench of this Tribunal vide order dated 10-12-2003, disposing of the appeal, took the view that the extension of licence could not be refused in view of Final Order No. 617-619/2003-NB(A) dated 12-11-2003 [2004 (167) E....
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....he ambit of clause (a) of Section 129A the Act. Alternatively, he submitted that a Bench of this Tribunal having not only entertained this appeal but also issued positive direction, it is not open to the Bench to go behind the order and hold that the appeal itself was not maintainable, and decline to implement the direction issued earlier. It was submitted that even if the previous order dated 10-12-2003 was without jurisdiction, a higher authority alone can declare it to be non-est, and the Tribunal cannot make any such declaration as it has no power to review its own orders. 6. It may at this stage be mentioned that when the impugned orders including the order of this Tribunal were passed, the CHA Regulations, 1984 were in force. 1984 ....
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....uns as under: "SECTION 129A - Appeals to the Appellate Tribunal.- Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) A decision or order passed by the Commissioner of Customs as an adjudicating authority; (b) An order passed by the Commissioner (Appeals) under Section 128A; (c) An order passed by the Board or the Appellate Commissioner of Customs under Section 128, as it stood immediately before the appointed day; (d) An order passed by the Board or the Commissioner of Customs, either before or after the appointed day, under Section 130, as it stood immediately before that day. Provided that… … … … … … … … … … … … ... ... … … … … ....
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....adjudicating upon the dispute would come within the ambit of clause (a) of Section 129A. In other words, where order is passed by the Commissioner while adjudicating a dispute, it would qualify to be an appellable order under Section 129A(a) of the Act. An order granting/ refusing licence or allowing/rejecting the renewal application, or the like, cannot be said to be an order or decision in the nature of adjudication, and where the Commissioner passes such an order, it cannot be said that he passed the order as an adjudicating authority. 10. It is relevant to mention here that any person aggrieved by the order of the Commissioner rejecting his application for grant of licence - may make a representation to the Chief Commissioner of Cust....
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.... revoking or suspending the licence is likely to visit the person with evil consequence; it is also likely to cast some stigma on him, and therefore, the framer of the Regulations deemed it proper to make provision for regular appeal against such an order. However, as regards rejection of licence, including rejection of renewal application, no person can claim any vested right of appointment as CHA; he can only claim right of consideration. There was, therefore, an apparent justification to provide for a lesser remedy - by way of representation - against any order refusing licence or rejecting the renewal application before the Chief Commissioner. May be, as seen above, the 2004 Regulations provide for regular appeal against such orders, bu....
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....that the Tribunal may make such orders or give such directions as may be necessary or expedient to give effect or in relation to its orders or to prevent abuse of its process or to secure the ends of justice. The jurisdiction conferred under Rule 41 is undoubtedly very wide. However, if we were to exercise such jurisdiction it may amount to continuance of mistake. It is clear that the order dated 10-12-2003 was passed sub silentio and the order cannot be read as affirmation of jurisdiction of the Tribunal. It is well known that even consent of the party cannot confer jurisdiction on a Court or Tribunal. Having come to the conclusion that appeal against an order rejecting the renewal of licence application is not appellable under Section 129....