TaxTMI 
TaxTMI 
2017 (11) TMI 553
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....Shri Prabhat Kumar, Advocate - for the Respondent. ORDER Per. B. Ravichandran The appeal is by Revenue against order dated 04/03/2015 of Commissioner of Customs (General), New Custom House, New Delhi. The respondent is a licensed custom house agent involved in clearing of import/export cargo through customs. Certain proceedings were initiated against the respondent for violating the provisions ....
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....al, he submitted that any order or decision passed by the Commissioner is appealable under Section 129A of the Customs Act, 1962 before the Tribunal. He relied on the decision of the Tribunal in Gaurav Pharma Ltd. Vs. CCE & ST, Rohtak, Delhi - 2015 (326) E.L.T. 561 (Tri. - LB). 3. Contested the appeal by the Revenue both on maintainability as well as on merit, the learned Counsel for the responde....
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....ve heard both the sides and perused the appeal records. First, we consider the admissibility of the appeal by the Revenue. We note that the Tribunal as well as High Court in various decisions reported : CC (General), Mumbai Vs. JAC Enterprises - 2016 (334) E.L.T. 89 (Tri. - Mumbai), CC, Mumbai Vs. Impex Clearing & Shipping Agency - 2003 (161) E.L.T. 483 (Tri. - Mumbai) and A.S. Vasan & Sons Vs. Un....
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....thority shall be appealable in terms of Section 129A to the Tribunal. The submission of the Revenue is that CHALR, 2004 having been framed under the provisions of Customs Act, appeal against a decision under such Regulation should automatically be available to them. We note that such proposition is acceptable in case the CHALR, 2004 did not provide for appellate remedy separately. It is clear that....